Moving to Alabama: residency checklist

Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.

Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address

File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.

Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers

California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.

Keep as proof: Voter registration confirmation (card or online confirmation page)

Applies if you have children

States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.

Keep as proof: School enrollment confirmation and the first report card or school record showing the new address

California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.

Keep as proof: New-patient and account-opening confirmations showing the new address

New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.

Keep as proof: Signed copies of the updated documents

iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.

Keep as proof: iReside day report for the year

Applies if you drive

Deadline: Within 30 days of becoming an Alabama resident

ALEA says a nonresident with a valid license from the state of previous residence may drive without an Alabama license for 30 days after becoming a resident of the state. Plan to transfer within that window.

Keep as proof: Copy of the new Alabama license (front and back)

Applies if you own a vehicle

Deadline: Within 30 days of the date the vehicle enters Alabama

Under section 40-12-262 an owner whose non-commercial vehicle has a valid registration from another jurisdiction has 30 days from the date the vehicle enters Alabama to register it. If the out-of-state registration is missing or expired, the 30 days does not apply and fees attach the day the vehicle enters the state.

Keep as proof: Alabama registration

The Alabama voter registration application is for residents of Alabama. The form is printed, filled out and mailed to the Board of Registrars in the county where you live.

Keep as proof: Voter registration confirmation

Applies if you own a home

Deadline: October 1 to December 31 for the current year; any time for the next year

A homestead is a single-family owner-occupied dwelling and the land, up to 160 acres. The owner as of the October 1 lien date applies to the local tax assessing official in the county where the home is. Apply between October 1 and December 31 for the current year, or any time during the year for the following year.

Keep as proof: County homestead approval

Deadline: The federal due date; Alabama grants an automatic extension to file until October 15, but tax is still due by the federal due date

Mark the part-year box on Form 40 and report only income earned while an Alabama resident. If you also had Alabama-source income while a nonresident that year, you must use both Form 40 and Form 40NR.

Keep as proof: Filed Form 40 (and 40NR if required)

Alabama taxes people domiciled in the state on all income (and presumes residency for others who keep an abode there or spend more than seven months). Domicile is where one lives, has a permanent home and intends to return when absent; a person has only one domicile, which continues until a new one is established coupled with abandonment of the old. The burden of proof on a change of domicile is on the taxpayer.

Keep as proof: Dated lease or deed, license, voter registration

A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.

Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home

New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.

Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address

File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.

Keep as proof: USPS confirmation email

Applies if you are a registered voter

California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.

Keep as proof: Confirmation that the old registration was cancelled or moved

California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.

Keep as proof: Resignation or transfer letters and new membership confirmations

Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.

Keep as proof: iReside day report for the year

An Alabama domicile continues until a new one is established coupled with abandonment of the old. The burden of proof of a change is on the taxpayer, even if they own no property, earn no income and have no place of abode in Alabama.

Keep as proof: Dated proof of the new domicile

Applies if you own a home, keep your old home

Alabama defines a homestead as a single-family owner-occupied dwelling, so if you keep the house but move out, contact your county tax assessing official about the exemption.

Deadline: The federal due date; Alabama grants an automatic extension to file until October 15, but tax is still due by the federal due date

A part-year resident reports only income earned while an Alabama resident on Form 40. If you sold Alabama property after you ceased to be a resident, report the sale on Form 40NR; if you have Alabama-source income as a nonresident in the same year you must use both forms.

Keep as proof: Filed Form 40 and Form 40NR

Applies if you keep your old home

Even if you are domiciled elsewhere, Alabama presumes you are a resident and taxes your income from everywhere if you maintain a permanent place of abode in Alabama or spend more than a total of seven months of the taxable year there. A dwelling you permanently maintain counts even if you do not own it or live in it yourself. If you keep a home here, count your Alabama days.

Keep as proof: Day log showing days in Alabama, and records for any Alabama home you keep