Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida as your permanent home. ~$10, dated public record, central to FL domicile defenses.
Florida-specific. A Declaration of Domicile is a sworn statement filed with the county clerk where your Florida home is located, declaring Florida as your permanent home. It costs around $10 and creates a dated public record of your intent to make Florida your domicile. Combined with surrendering your old state's driver's license, registering to vote in Florida, filing for the homestead exemption, and the rest of the action checklist, it's the cornerstone of any FL-domicile defense against an old-state audit.
Related terms
Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be a tax resident. Used by Canada, Australia, France (within EU), Japan, and others.
Convenience of employer rule
A state rule taxing non-resident remote workers as though the work happened in the employer's state. Used by NY, NJ, NE, PA, DE, AR and OR, and by CT in part.
Domicile
Your true, fixed, and permanent home, the place where, when absent, you intend to return. Not the same as residency.
Contemporaneous records
Records made at or near the time of the events they describe. In a residency audit they are far more credible than a log rebuilt at tax time.
FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned income for Americans abroad, requiring either Bona Fide Residence or the 330-day Physical Presence.
Contact period (Ohio)
Ohio-specific residency unit: a portion of two consecutive days during which you were in Ohio overnight.
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Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
