Moving to Tennessee: residency checklist
What to do to move to Tennessee 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
- None on wages (Hall tax on interest/dividends repealed for 2021 on)
- Residency test
- Domicile
- Day rule
- None (no income tax)
Keep a copy
Print this checklist to keep a copy.
Moving to Tennessee
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 Tennessee
Tennessee has no tax on wages, so what you are building is proof that you changed domicile away from the state you left: a Tennessee license within 30 days, vehicles through the county clerk, voter registration.
First 30 days
Get a Tennessee driver license
RequiredApplies if you drive
Deadline: No later than 30 days after establishing residency
New or returning residents who hold a license from another state must get a Tennessee license no later than 30 days after establishing residency, at a full-service Driver Services Center. You surrender your out-of-state license at the time of application (Tennessee does not let you hold more than one valid license or ID) and take a vision screening. Residents transferring a license from California, Connecticut, Illinois, Nevada or West Virginia must first obtain a Motor Vehicle Record from their former state. You need two proofs of Tennessee residency from the state's list (for example a mortgage or deed of sale, a current utility bill or a current bank statement; documents must be dated within the last four months unless otherwise specified). If your out-of-state license has been expired more than six months you must also pass the knowledge and road skills tests.
Keep as proof: Copy of the new Tennessee license (front and back)
Title and register your vehicles at your county clerk
RequiredApplies if you own a vehicle
New residents get a title and register through their local county clerk's office. Bring proof of identification and residency, your most current out-of-state registration, and either the lienholder's name and address or the out-of-state title if there is no lien.
Keep as proof: Tennessee title and registration
Register to vote in Tennessee
Deadline: No later than 30 days before the election
You must be a resident of Tennessee. Register online, by mailing the application to your county election commission, or in person at listed offices. Registering in Tennessee and ending your old registration helps show domicile, which matters because the state you left decides whether you still owe it tax. The state's update guide says a new registration must be made no later than 30 days before the election, and that a registration does not transfer between Tennessee counties.
Keep as proof: Voter registration confirmation
Leaving Tennessee
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 Tennessee
Leaving Tennessee costs you nothing in return filings. The thing to get right is the new state's rules and proving the move.
Move week
Move the factors Tennessee uses to judge residence
Tennessee's Secretary of State says a change of residence needs relocation plus intent to remain in the new place, shown by actions consistent with it, and a person can have only one residence. Factors it lists include acquiring or surrendering inhabitable property, the location of your occupation, where your personal property is licensed or registered, where you pay taxes that depend on residence, and where you hold the license for driving. Line these up with your new state.
Keep as proof: Dated records of your new license, vehicle registration and property or lease
First 30 days
End your Tennessee voter registration
Applies if you are a registered voter
A Tennessee registration stays on the rolls until the election commission has a statutory reason to remove it. You can ask your county election commission in writing to remove your name, and the commission may remove it on written confirmation that you moved outside the county or registered to vote in another jurisdiction. After you register in your new state, ask Tennessee to remove yours so you are not registered in two places.
Keep as proof: New state's voter registration confirmation
Your first tax season
No Tennessee income tax return to file
Tennessee's Hall income tax, which applied only to interest and dividends and never to wages, was fully repealed for tax years beginning on or after January 1, 2021. No Tennessee individual income tax return applies when you leave; your new state's return is the one that matters.
Keep doing
Know that a Tennessee home alone does not keep you a voter
Applies if you keep your old home
Tennessee's Secretary of State defines residence as the place where your habitation is fixed and where you intend to return, and says a person has only one. Owning a home in a municipality where you do not live can allow voter registration there only if the municipal charter extends the vote to nonresident property owners. If you keep a Tennessee home, decide where you vote based on your real residence.
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.