Moving to Florida: part-year returns for your old state

Florida does not levy a personal income tax. A move to Spring Hill, or part of the year spent here, can still leave a return to file in the state you left. That other state’s rules decide who is a part-year resident or a nonresident. This page is general information. It is not a determination of residency in any state.

Part-year returns

If you made Florida your home during the year, the state you left may treat you as a part-year resident. That typically means you report income earned while you were a resident there. Some states also tax income sourced there after you moved — for example, wages for work performed in that state, or rent from property you still own. Each state writes its own part-year forms. Florida does not have a state personal income tax return for the months you lived here.

Records that often matter

Other states may look at domicile — the place you intend as your permanent home — and at how many days you were present. Changing a Florida driver license or voter registration does not, by itself, decide federal tax. Some Florida counties record a Declaration of Domicile with the Clerk of Court. Those steps can be part of what another state reviews. They do not replace that state’s forms.

Notify the IRS of a new address with Form 8822, described in Topic no. 157. That updates IRS mail. It does not file a state return.

What to bring

Bring last year’s returns from both states, W-2s and 1099s that show state withholding, and the dates you moved or spent in each place. If retirement income is on the return, bring Form SSA-1099 and Form 1099-R as well.

We prepare these filings as Out-of-State and Multi-State Returns. A shorter checklist is in What to bring to your tax appointment.

Call or send a message

Questions about your return? Call (352) 419-4633 or use the contact form. There is no online booking. Appointments are Monday–Thursday 9:00 AM–5:00 PM and Friday 9:00 AM–4:00 PM.