How Can We Register Our Change of Residence from Massachusetts to Florida?
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Question:
We have houses in Florida and Massachusetts. In 2025, we are becoming Florida residents. I know all the steps we have to do to become residents, but I heard there was a site that you had to update to prove to Massachusetts that we are no longer residents of the Commonwealth so that we do not have to file state income tax. We are retired and have no income coming from Massachusetts. I have looked for such a website but cannot find it. Does this exist, or do we just have to keep documentation track of our days in Massachusetts in case we are audited?
Response:
In terms of whether Massachusetts would view you as residents even after you claim Florida as your residence, they would look at factors such as where you spend the most time, where you vote, and where your vehicles are registered. If you actually move to Florida, you should have no problem. Challenges occur when folks claim to move, but then maintain most of their ties to Massachusetts.
The Massachusetts Department of Revenue explains the factors they will consider when a taxpayer claims to have changed their residence outside the state on-line here: https://www.mass.gov/info-details/legal-and-residency-status-in-massachusetts. The factors they list are as follows:
- You’ve purchased or leased a new home or an apartment in the new location
- You’ve moved his personal property to the new location
- You got permanent employment in the new location
- You canceled Massachusetts bank accounts and opened new accounts in the new location
- You sold real property in Massachusetts or canceled leases
- You issued address change notices
- You changed voter registration
- You got a driver’s license and automobile registration in the new location
- You changed membership in churches and clubs
- Generally, you’re involved in the new community
The site also explains the words the difference between”domicile” and “residence.” You have two residences, one in Florida and one in Massachusetts. What really matters is your domicile, which can only be in one place. Really it’s simply another word for “legal residence.”
Finally, while there is no website to record your change of domicile, there is a form to file if you spend part of a tax year in Massachusetts and part in Florida. There are separate forms depending on whether you have Massachusetts-source income, which you indicate you do not have. While it sounds like you’re planning not to change your domicile during the year, changing your residence as of January 1st, it probably makes sense to complete the form when you do your 2025 taxes. If you use an accountant or tax service to prepare your tax returns, they can both assist and advise on you this.
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