Moving to Delaware: 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 60 days after taking up residence in Delaware

The DMV's new-resident guidelines say anyone who wants to operate a motor vehicle must apply for a Delaware license within 60 days after taking up residence in the state. You turn in your previous out-of-state license.

Keep as proof: Copy of the Delaware license

Applies if you own a vehicle

Deadline: Within 60 days after becoming a Delaware resident

New residents must title and register their vehicles within 60 days after becoming a Delaware resident. The same guidelines say address changes must be reported to the DMV within 30 days.

Keep as proof: Delaware registration and title

Deadline: 4th Saturday before a primary or general election (11:59 p.m.)

You may register if you are a U.S. citizen, a Delaware resident (Delaware is your home) and will be 18 by the next general election. Apply online at the State of Delaware Voter Portal, at any Department of Elections office, or by mail, email or fax. If you are not already registered, applying for or renewing a Delaware license, learner's permit or state ID at the DMV registers you automatically. A change of address with the Post Office does not update your voter registration.

Keep as proof: Voter registration confirmation

A resident is an individual who is domiciled in Delaware for any part of the year, or who maintains a place of abode in Delaware and spends more than 183 days of the year here. A domicile, once established, continues until you move to a new location and exhibit a bona fide intention of making it your permanent home.

Keep as proof: Lease or deed, Delaware license, voter registration

Deadline: April 30 following the tax year

A part-year resident must file if they had income from any source while a resident, or Delaware-source income as a nonresident. Part-year residents may elect to file either the resident return (PIT-RES) or the nonresident return (PIT-NON), whichever is more advantageous. Individual returns are due April 30 after the tax year.

Keep as proof: Filed Delaware return and move-in date records

Delaware counts someone who maintains a place of abode in the state and spends more than 183 days here as a resident, even if domiciled elsewhere.

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

Deadline: When you establish the new home

A Delaware domicile continues until you move to a new location and exhibit a bona fide intention of making it your permanent home. Full-time students with a legal residence in another state stay residents of that state unless they show intent to make Delaware their permanent residence.

Keep as proof: New-state lease or deed, license, voter registration

Deadline: April 30 following the tax year

You must file if, while a Delaware resident, you had income from any source, or as a nonresident you had Delaware-source income. You may elect the resident return (PIT-RES) or the nonresident return (PIT-NON); the PIT-NON instructions suggest preparing both and filing the more advantageous. Returns are due April 30.

Keep as proof: Filed Delaware return and departure date records

Applies if you keep your old home

A person who maintains a place of abode in Delaware and spends more than 183 days of the year here is a resident for tax purposes even if domiciled elsewhere. A day log answers it.

Keep as proof: Day log (iReside)