After 2004, the State of Florida no longer imposes a state level estate tax. This is in sharp contrast to many other states that impose their own level of estate tax, which is in addition to the federal estate tax. If you have moved to Florida from another state and wish to eliminate (or reduce) the state level estate death tax from the prior state, you must ensure not only that you are domiciled in Florida, but that you have relinquished your domicile in the state of your prior residence.
Florida law provides that a person’s “domicile” is the place where he or she has fixed an abode with the present intention of making it his or her permanent home. Florida law further provides that person’s domicile is determined by his or her intent, as provided by contemporaneous expression of intent, and positive overt acts proving intent. The following is a list of suggested actions to be taken to ensure that you will be considered to be domiciled in Florida: