IS YOUR HOME REALLY “YOUR HOME”?

Even though your intent with respect to domicile is important, your actions are equally as important. To demonstrate that you intend a particular place to be your domicile, you should consider the following:

• Use the address for correspondence, particularly with respect to the IRS or estate tax authorities with whom you may have to argue your position;
• Register to vote there;
• Register and insure your vehicles there;
• Have your driver’s license and, if relevant, other licenses issued there; and
• License or register your pets there.

If you change your domicile, be sure to update your estate plan to reflect your new state as your state of domicile and, as appropriate, as the controlling law.

Determine where you want your domicile to be and take as many steps as necessary to strengthen your argument. After all, just because you have a home in a state, it doesn’t necessarily mean that that state is your “home state.”