

When preparing an estate plan or administering a probate estate, one of the first questions an attorney must answer is: Where was the decedent domiciled? This simple question can have significant legal consequences. Domicile affects everything from which state’s probate laws apply to whether certain tax benefits or exemptions are available.
What Is Domicile?
Domicile refers to a person’s fixed and permanent home—the place they intend to return to, even if they are temporarily living elsewhere. It is not the same as residence. A person can have multiple residences, but only one domicile.
Why Domicile Matters
Domicile is important in both estate planning and probate because:
- It determines which state’s probate court has jurisdiction.
- It affects how state taxes apply, including estate or inheritance taxes in some jurisdictions.
- It impacts elective share rights and spousal entitlements.
- It governs homestead protections, especially in states like Florida.→ How Florida Homestead Laws Apply to Mobile Homes
How Domicile Is Determined
Courts consider several factors to determine a person’s domicile. No single factor is controlling; instead, it’s a holistic analysis of the person’s intent and actions. Some of the most common indicators include:
- Physical presence: Where the person lives most of the time.
- Driver’s license and vehicle registration: Where these are held or registered.
- Voter registration: Which state they are registered to vote in and where they actually vote.
- Mailing address and home ownership: Especially where they receive important documents like tax returns and bills.
- Declarations of domicile: A sworn statement filed with the county in Florida stating the person’s intent to make Florida their permanent home.
- Employment and professional licenses: Where they work or hold business licenses.
- Statements of intent: Such as in a will, trust, or other legal documents.
In Florida, a Declaration of Domicile can be filed with the clerk of court to show intent to be domiciled in the state. While helpful, it is not dispositive on its own.
Special Situations
Snowbirds and Multiple Residences
Many people spend part of the year in Florida and part elsewhere. This can create confusion about where they are domiciled. In these cases, courts will examine the totality of the circumstances, often placing heavy weight on where the individual votes, files taxes, and declares their primary home.
Domicile and Probate Jurisdiction
If a decedent was domiciled in Florida at the time of death, the probate proceeding should be filed in the county where they resided. If they owned property in another state, ancillary probate may be required there.→ What is Ancillary Probate and Why It's Important for Florida Property
→ Understanding the Probate Process: What to Expect in Florida
Planning Tips to Establish Florida Domicile
For clients seeking to establish Florida as their domicile (often for tax or asset protection reasons), consider the following:
- File a Declaration of Domicile.
- Obtain a Florida driver’s license and register vehicles in Florida.
- Register to vote in Florida and vote locally.
- Update estate planning documents to reflect Florida as the intended domicile.
- File federal income taxes using a Florida address.
→ Estate Planning for Retirees Moving to Florida
Frequently Asked Questions
What is the difference between domicile and residence?Domicile is your permanent legal home, while residence is any place where you live temporarily or seasonally.
How do I prove Florida is my domicile?You can prove domicile with a Declaration of Domicile, Florida driver’s license, voter registration, and using a Florida address on your tax return.
What if someone dies with property in multiple states?Florida will handle the main probate if the person was domiciled here, but ancillary probate may be required for out-of-state property.
Final Thoughts
Domicile plays a pivotal role in how an estate is planned and administered. If there is any ambiguity about where a person is domiciled, it can result in delays, legal disputes, or even competing probate claims in multiple states.
At Bart Scovill, PLC, we help clients clarify and document their domicile to ensure their estate planning goals are carried out efficiently and effectively.
Ready to confirm or update your Florida domicile?Call us today at 941-365-2253 or email firm@scovills.com to schedule a consultation. We proudly serve clients throughout Sarasota, Manatee, and surrounding areas. https://scovills.com/?p=2384