Moving to Arizona: residency checklist
What to do to move to Arizona and show you moved, and what to wind down when you leave: the steps, their deadlines, the records to keep and the official source for each. Free to read here, and you can print it.
Steps link to the official government source. Last verified .
- Resident income tax
- Residents are taxed on all income wherever earned
- Residency test
- Domicile, or presence in Arizona for other than a temporary or transitory purpose
- Day rule
- More than 9 months in the tax year is presumed residency (A.R.S. 43-104)
Keep a copy
Print this checklist to keep a copy.
Moving to Arizona
Every US move
These are the steps that prove a move in any state: a new main home, your family, your address, your voter registration, your day-to-day providers and your records. State and territory lists add their own steps.
Move week
Make your new place your main home
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
First 30 days
Change your address with the IRS and your accounts
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
Register to vote in your new state
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)
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- U.S. Election Assistance Commission: National Mail Voter Registration Form (opens in a new tab)
- U.S. Election Assistance Commission: Register and Vote in Your State (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
Settle your family and enroll children in local schools
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
Switch to local doctors, advisers and banks
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
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- Minn. Stat. 290.01 subd. 7 (resident; what is not considered in deciding domicile) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
Update your will and legal documents to your new state
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
Keep doing
Track your days with iReside
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
Arriving in Arizona
Arizona decides residency by physical presence plus intent, and a license and vehicle registration are among the acts it looks at. MVD gives no day count on its new-resident page, so do the vehicle registration as soon as you become a resident.
Move week
Be physically in Arizona with intent to stay indefinitely
Deadline: The day you are in Arizona with intent to remain indefinitely; this starts your part-year residency
ADOR's procedure says residency depends on physical presence and an intent to abandon the former residence and remain in the new one for an indefinite time, and a new residence exists only when both coexist. Domicile, once established, is presumed to continue until a change is shown, with the burden on the person who says it changed.
Keep as proof: Lease or closing statement, arrival date record, proof of ending ties in the old state
Register your vehicle as soon as you become a resident
RequiredApplies if you own a vehicle
Deadline: As soon as you become an Arizona resident (MVD's page gives no day count)
MVD says a vehicle brought from another state must be registered as soon as you become an Arizona resident, in person at an MVD office with the out-of-state title (or registration if a lienholder holds the title). Vehicles in the Phoenix and Tucson areas may need an emissions test first. Arizona liability insurance from an authorized company is required.
Keep as proof: Arizona registration and title
First 30 days
Get an Arizona driver license or ID
Applies if you drive
Deadline: No fixed number of days stated on MVD's new-resident page
MVD says to bring proof of authorized presence, your current out-of-state license and your Social Security number to an office with no appointment needed. It lists residency triggers: staying seven months or more in a calendar year, working in Arizona, being registered to vote in Arizona, and similar. MVD's page states no day limit.
Keep as proof: Copy of the Arizona license (front and back)
Register to vote and use your new address everywhere
Deadline: Registration received by the county recorder before midnight of the 29th day before the election
ADOR's list of actions it weighs includes registering to vote in the new location and notifying voter-registration officials in the old locality of the change, plus consistent use of the new permanent address on all records. By statute you must have lived in Arizona 29 days before the election and your registration must reach the county recorder before midnight of the 29th day before it (A.R.S. 16-101, 16-120), and you must provide satisfactory evidence of citizenship. An individual has only one residence for voting.
Keep as proof: County voter registration confirmation
Your first tax season
File Form 140PY for the year you move in
RequiredDeadline: April 15 after the tax year
If you moved into Arizona with the intent of becoming a resident, you are a part-year resident and file Form 140PY, Part-Year Resident Personal Income Tax Return. Arizona residents are taxed on all income no matter where it is earned.
Keep as proof: Filed Form 140PY
Keep doing
Know Arizona's residency day rules
Under A.R.S. 43-104 as quoted in ADOR's procedure, spending more than nine months of the tax year in Arizona creates a presumption of residency that can be overcome only by evidence that your stay is temporary or transitory. A dated log is the evidence either way.
Leaving Arizona
Every US move
These are the steps that end your ties to the place you are leaving: the old home, your belongings, your mail, your voter registration and your memberships. States weigh the strength of your ties, so keep a record of the move. The old state's list covers its own rules.
Before you move
Sell, rent out or give up your old home
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
Move week
Move your treasured belongings to the new 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
Forward your mail before you leave
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
First 30 days
Cancel your old voter registration
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
Sources:- FTB Publication 1031 (2023), Guidelines for Determining Resident Status (factors list, Section G) (opens in a new tab)
- NY Tax Department, Nonresident Audit Guidelines (December 2021) (opens in a new tab)
- Utah Code 59-10-136, Domicile (opens in a new tab)
- National Mail Voter Registration Form (federal form and instructions) (opens in a new tab)
First 90 days
End old-state clubs, congregations and memberships
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 doing
Track your days with iReside
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
Leaving Arizona
Arizona treats you as a resident until you have both abandoned Arizona and moved in your intent to stay somewhere else, and it keeps treating you as a resident while you are only temporarily away. The year you leave you file as a part-year resident.
Before you move
Show both intent and acts that you left Arizona for good
ADOR says a new domicile is acquired only by the concurrence of an intention to establish it and acts evidencing that intention, and that domicile, once established, is presumed to continue until change is shown, with the burden on the person contending otherwise. An Arizona resident continues to be a resident while temporarily absent.
Keep as proof: New-state lease or deed, move date records, dated proof of ending Arizona ties
Move week
Move the acts ADOR considers: license, vehicle, home, votes
Applies if you drive, own a vehicle, own a home, are a registered voter
ADOR's list of acts considered includes registering your automobile and applying for, renewing or relinquishing a driver's license, location of bank accounts and business connections, buying a home and selling the old one, paying personal or real property taxes and state income taxes, registering to vote in the new place and notifying voter-registration officials in the old one, and using the new permanent address consistently.
Keep as proof: New-state license, registration, voter confirmation, bank and property records
First 30 days
Register to vote in your new state (one residence)
Applies if you are a registered voter
A.R.S. 16-101(B) defines a resident for voting as someone with actual physical presence in Arizona combined with intent to remain, says a temporary absence does not end residence if you intend to return, and says an individual has only one residence. Once you move with no intent to return, register in your new state so Arizona records do not contradict your move.
Keep as proof: New-state voter registration confirmation
Your first tax season
File Form 140PY for the year you leave
RequiredDeadline: April 15 after the tax year
If you moved out of Arizona with the intent of giving up your Arizona residency, you are a part-year resident and file Form 140PY. If you are a nonresident for the whole year, you file Form 140NR.
Keep as proof: Filed Form 140PY and the income split
Keep doing
Know Arizona's residency day rules
Anyone who spends more than nine months of the tax year in Arizona is presumed a resident, and someone domiciled in Arizona who is away only for a temporary or transitory purpose stays a resident. If you keep an Arizona home, a dated day log is what rebuts the presumption.
This checklist is for informational purposes only and is not tax, legal, or financial advice. Residency rules vary by situation and change over time. Confirm the details with the linked official sources or a qualified tax professional before you rely on them.