Residency rules, sticky taxes, and first-year steps (2026)
2026.1 Edition · Revised 2026-07-25 · DomusDay Research
The move changes the rate; the record decides whether it sticks. Minnesota keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Minnesota abode is maintained. Below: what follows leavers, and the Florida steps that build the record.
At Minnesota's top marginal rate (9.85%), every $100,000 of taxable income is $9,850 of state tax — an illustration at the top bracket, not an effective-rate calculation. Official rate tables are linked below.
F.S. §222.17 provides a sworn declaration recorded with the clerk of circuit court — a formal, dated public record of domiciliary intent that few states offer, and a common early step for new residents.
Source ↗The exemption requires permanent residence as of January 1 and an application to the county property appraiser by March 1. Missing the deadline waives the exemption for that year.
Source ↗Article X §4 exempts a Florida homestead from forced sale by most creditors, with exceptions for taxes and assessments, purchase-money and improvement obligations, and labor performed on the property.
Source ↗Florida is the easy half. Minnesota decides whether the move counts, and it decides on evidence — the two tests below stay live until the record closes them out.
The full rules, the audit program, and every source: the complete Leaving Minnesota guide →
The headline delta: Minnesota taxes its top bracket at 9.85% while Florida has no personal income tax. At the top marginal rate — an illustration, not an effective-rate calculation — every $100,000 of taxable income is $9,850 of state tax that stops accruing once Minnesota residency actually ends. The rules above decide when that is; the day count and the domicile record decide whether it holds up.
The first weeks in Florida matter more than they look: each step below produces a dated document, and dated documents are what answer a Minnesota examiner years later. Do them early and the record starts on your side of the timeline.
New residents obtain a Florida driver license within 30 days of establishing residency; F.S. §322.031 applies the 30-day rule to nonresidents who take employment or enroll children in school.
Source ↗Vehicles are titled and registered in Florida within 10 days of establishing residency or taking employment (F.S. §320.38).
Source ↗Voter registration is available online, by mail, or in person through the Division of Elections; the registration books close 29 days before an election.
Source ↗A sworn Declaration of Domicile may be recorded with the clerk of the circuit court under F.S. §222.17 — a dated public record of domiciliary intent.
Source ↗The homestead exemption requires permanent residence as of January 1 and an application filed with the county property appraiser by March 1; a missed deadline waives the exemption for that year.
Source ↗Registration requires Florida coverage — minimum $10,000 personal injury protection and $10,000 property damage liability — written through a Florida-licensed agent.
Source ↗Vessels and mobile homes are titled and registered on the same 10-day timeline as vehicles.
Source ↗Florida has no personal income tax return to file; the Department of Revenue's new-resident guide (GT-800025) describes the taxes that do apply.
Source ↗Use tax can apply to out-of-state purchases brought into Florida, as described in the new-resident guide.
Source ↗Everything Florida asks of a new resident, on its own plate: the Moving to Florida guide →
Every rule on this page traces to a statute, regulation, or agency publication, listed in full on each state's own plate.
Rule 8001.0300's lettered list of considerations — prior domicile, voter registration, employment, new and former living quarters, homestead status, driver's license, vehicle location, resident hunting and fishing licenses, tax filing status, worship and club membership, mailing address, percentage of time present, schools and tuition, and statements to insurers, among others. No single factor controls. The list was long cited as 26 factors; after statute excluded bank-account and adviser location, the current lettered list runs A to Y.
More than half the tax year — 183 days — combined with a Minnesota abode maintained by the individual or a spouse, owned or not. Any part of a calendar day counts as a day, and the statute directs individuals to keep adequate records substantiating days spent outside the state.
The Department of Revenue opens with a letter and a Residency Questionnaire, with 30 days to gather supporting documentation — planners, calendars, plane tickets, canceled checks, credit card statements, and receipts are the record types its guidance names. Assessments generally run 3½ years back, extended to 6½ for large omissions and unlimited where no return was filed.
Form M1 with Schedule M1NR — the shared nonresident and part-year schedule — allocating income between the Minnesota-resident period and the rest of the year. Leaving mid-year counts as a part-year move only when a permanent residence is established elsewhere.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research