Moving to Louisiana: residency checklist
What to do to move to Louisiana 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
- 3% flat (tax years beginning on or after Jan 1, 2025)
- Residency test
- Domicile, OR a permanent place of abode, OR more than six months in the state (any one)
- Day rule
- More than six months in the aggregate; an abode or domicile alone is also enough
Keep a copy
Print this checklist to keep a copy.
Moving to Louisiana
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 Louisiana
Louisiana treats you as a resident if you are domiciled there, maintain a permanent place of abode there, or spend more than six months of the tax year there. Get the 30-day license and vehicle steps done and file IT-540B for the part of the year you were a resident.
First 30 days
Transfer your out-of-state license to Louisiana
RequiredApplies if you drive
Deadline: Within 30 days of establishing a domicile in Louisiana
The Office of Motor Vehicles policy is to transfer an out-of-state license within thirty days of establishing a domicile in Louisiana. Bring the out-of-state license, proof of residency and your Social Security number; the old license is surrendered when the Louisiana license is issued.
Keep as proof: Copy of the new Louisiana license (front and back)
Title and register your vehicles in Louisiana
RequiredApplies if you own a vehicle
Deadline: Within 30 days of the date residency is established (the date the Louisiana license is issued)
A new resident applies for a Louisiana title and/or registration for each vehicle they own and drive on public roads within thirty days of establishing residency. OMV dates residency from the day your Louisiana driver license is issued. Vehicles transferred in from another state are subject to the road use tax; bring the signed vehicle application (DPSMV 1799), your out-of-state title and proof of liability insurance.
Keep as proof: Louisiana registration and title receipt
Register to vote at your homestead-exemption address
Applies if you are a registered voter, own a home
The Louisiana Secretary of State says that if you have multiple residences and claim a homestead exemption, you must register to vote at the homestead exemption address. If you have several residences in the state and do not claim a homestead exemption, you may register at just one of them. You need a street or rural-route address in the parish; a P.O. box does not qualify.
Keep as proof: Voter registration confirmation showing the parish address
First 90 days
Register to vote in your Louisiana parish
Deadline: At least 20 days (online with a Louisiana license/ID) or 30 days (in person or by mail) before the election
You register in the state and parish where you live. You must be registered at least 20 days before an election if you register online with a Louisiana driver's license or special ID, or at least 30 days before if you register in person or by mail. Use a street or rural-route address (a P.O. box does not qualify); if you claim a homestead exemption, you must register at that address, so the two records line up.
Keep as proof: Voter registration confirmation
By a fixed date
Claim the homestead exemption with your parish assessor
Applies if you own a home
Deadline: Own and occupy the home on or before December 31 of the year you claim the exemption
The homestead exemption is for a home you own and occupy as your primary residence. By statute you must own and occupy it on or before December 31 of the year the exemption is claimed. Apply at the assessor's office in the parish where the home is. Only one homestead exemption can apply to a person in Louisiana.
Keep as proof: Homestead exemption approval from the parish assessor
Your first tax season
File Form IT-540B for the part of the year you lived there
RequiredDeadline: May 15 of the following year (an automatic six-month filing extension does not extend time to pay)
Part-year residents file IT-540B, the nonresident and part-year resident return. You report income from all sources so the department can compute the ratio of Louisiana adjusted gross income to federal AGI. Louisiana's flat rate is 3% for tax years beginning on or after January 1, 2025.
Keep as proof: Filed IT-540B with the part-year worksheet
Keep doing
Know Louisiana's residency day rules
Louisiana deems a person a resident who spends in the aggregate more than six months of the taxable year in the state, counted across the year rather than consecutively. A day log fixes your residency start date and your six-month count.
Leaving Louisiana
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 Louisiana
Louisiana's resident test has three independent prongs, so keeping a Louisiana home or spending more than six months there can keep you a resident even after you move your life elsewhere. Break all three, then file IT-540B for the year you leave.
Before you move
Do not keep a permanent place of abode in Louisiana
Applies if you keep your old home
Under R.S. 47:31 a person who maintains a permanent place of abode within the state is deemed a Louisiana resident, with no day count attached. If you keep your Louisiana home, treat it as a risk: sell it, or make sure it is not a home you maintain as your permanent abode.
Keep as proof: Sale closing documents, or lease and proof the home is not maintained as your abode
Move week
Stop claiming the homestead exemption on a home you left
RequiredApplies if you own a home
The homestead exemption is for a home you own and occupy as your primary residence, and only one can apply to a person. When the Louisiana home stops being your primary residence, tell the parish assessor and do not claim the exemption on it.
Keep as proof: Copy of the notice to the parish assessor
First 30 days
Register to vote in your new state
Applies if you are a registered voter
Louisiana voter registration requires that you reside in the state and parish where you register, so a registration kept after you move stops matching where you live. Register in your new state, and if you took the Louisiana homestead exemption, remember it required your Louisiana voter address to match.
Keep as proof: New state's registration confirmation
Your first tax season
File Form IT-540B for the year you leave
RequiredDeadline: May 15 of the following year (an automatic six-month filing extension does not extend time to pay)
Part-year residents and nonresidents with Louisiana-source income file IT-540B. You must report income from all sources so the department can compute the Louisiana-to-federal AGI ratio, and you are taxed on the Louisiana-source portion.
Keep as proof: Filed IT-540B with the part-year worksheet
Keep doing
Stay under six months in Louisiana after you move
Spending in the aggregate more than six months of the taxable year in Louisiana makes you a resident for that year regardless of where you say you live. Keep a day log so you can show your Louisiana days for each year.
Keep as proof: Exported day log for each year
Match voting address and homestead if you keep a home
Applies if you keep your old home, are a registered voter
Louisiana requires a voter with a homestead exemption to register at the homestead address, and a voter must live in the parish where registered. If you keep a Louisiana home and still claim its homestead exemption, that ties your voting address to Louisiana, so change both when you move.
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.