Moving to Kentucky: 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 own a vehicle

Deadline: Within 15 days of bringing the vehicle into Kentucky (KRS 186.020)

KRS 186.020 says an owner who brings a motor vehicle into Kentucky from another state must apply for registration within 15 days, at the county clerk in the county where you live. The application must be accompanied by the out-of-state title (or the previous registration if that state issues no title) and proof that the vehicle is insured in compliance with KRS 304.39-080. The Transportation Cabinet's page says 10 days in one sentence and 15 in another; the statute controls, so 15 days is the deadline shown here.

Keep as proof: Kentucky title and registration

Applies if you drive

Deadline: Within 30 days of establishing residency

New residents must obtain a Kentucky credential within 30 days of establishing residency. Bring proof of legal presence, your Social Security card, proof of Kentucky residency dated within a year (two for a REAL ID) and your out-of-state credential.

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

Deadline: Registration closes before each election (elect.ky.gov names the date for each one); you must have lived in Kentucky at least 28 days before the election

You must be a U.S. citizen and a Kentucky resident for at least 28 days before the election. Register online at govote.ky.gov or with a voter registration application at your County Clerk's office. Registration rolls freeze when the deadline passes and stay frozen until after that election; the 2026 general election deadline was October 5, 2026. If you move within Kentucky you must update your registration.

Keep as proof: Voter registration confirmation

Deadline: April 15 after the tax year

Persons moving into Kentucky report income received from Kentucky sources before becoming residents and income from all sources after becoming Kentucky residents on Form 740-NP. Those who established or abandoned Kentucky residency are part-year residents.

Keep as proof: Filed Form 740-NP

People who maintain a permanent residence in Kentucky (domiciled here) for the whole year are full-year residents and use Form 740. Persons not domiciled in Kentucky who live in Kentucky more than 183 days in the year are also residents but, not being full-year, use Form 740-NP.

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

Kentucky treats you as a resident if you are domiciled in Kentucky, or if you are not domiciled there but keep a place of abode in Kentucky and spend more than 183 days of the taxable year in the state. A part-year resident is someone who established or abandoned Kentucky residency during the year. If you keep a Kentucky home after you leave, count your days there.

Keep as proof: Day log for the year and records showing your new permanent home

Applies if you are a registered voter

The Kentucky State Board of Elections FAQ says that to cancel your voter registration you contact the KY State Board of Elections. Once the registration deadline passes, the rolls are frozen until after the next election, so do it after you register in your new state and well before an election.

Keep as proof: Copy of your cancellation request and new state registration

Deadline: April 15 after the tax year

Residents moving out of Kentucky during the year report income from all sources while a resident and from Kentucky sources while a nonresident on Form 740-NP.

Keep as proof: Filed Form 740-NP

Deadline: Each tax year (more than 183 total days)

A person not domiciled in Kentucky who lives in Kentucky for more than 183 days in a tax year is also considered a resident for income tax purposes.