Florida does not impose a state individual income tax on natural persons. Moving to Florida, however, does not automatically eliminate filing obligations in the state where the taxpayer previously lived.

A taxpayer who moves during the year may need to file a part-year resident return with the former state. That state may also continue taxing certain income earned or sourced there after the move, including income from property, businesses, employment, deferred compensation, or other continuing connections.

Changing residency involves more than obtaining a Florida address. The former state may examine where the individual actually lives, works, owns property, registers vehicles, votes, maintains professional relationships, and intends to make a permanent home. Taxpayers moving from a state with an income tax should maintain documentation supporting the date and facts of the move.

Federal income tax still applies after moving to Florida. Florida businesses may also have responsibilities involving sales and use tax, payroll and reemployment tax, property tax, annual state filings, and local licensing requirements, depending on their activities.

Individuals with significant income, business ownership, investments, or ongoing connections to their former state should consider working with a tax professional familiar with that state’s residency and income sourcing rules for the year of the move.