Talk of The Villages Florida - View Single Post - Saying goodbye to state income taxes
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Old 07-17-2021, 10:38 AM
Babubhat Babubhat is offline
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establish Florida residency. File final part year state return. Federal law prohibits the old state from taxing retirement income at that point.

4 U.S. Code SS 114 - Limitation on State income taxation of certain pension income | U.S. Code | US Law | LII / Legal Information Institute

Trump filed this but it is not controlling. https://www.clerk.org/pdf/DeclarationOfDomicile.pdf

4 U.S. Code § 114 - Limitation on State income taxation of certain pension income
U.S. Code
Notes
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(a) No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State (as determined under the laws of such State)….

Residency Income Tax Requirements | Determining Domiciles
No single factor is dispositive in determining domicile; rather the factors are examined by the Department collectively to determine if the intent to acquire or abandon Virginia domicile exists. It is noteworthy, however, that the fact that a person who has moved outside of Virginia yet returns to the state to live within six months constitutes prima facie evidence that no intent to abandon Virginia domicile existed.

Last edited by Babubhat; 07-17-2021 at 10:49 AM.