Ask Terry Questions state income tax

state income tax

By Terry Savage on December 26, 2023 |

my son is moving from Illinois to Florida in January for his first job. Will he not have to pay state income tax in Florida at the onset of work or is he required to live in Florida for 6 months before gaining that advantage?

Terry Says

This is an interesting question. If course, he will pay state income taxes in Illnois for the money he earned there in 2023, if any (since this is his first job). For 2024, he must follow the rules for Florida residency, which include living there for 6 months, and demonstrating his intent to be a permanent resident, such as registering to vote, buying a home or having a lease longer than 6 months, registering a car in Florida, changing his drivers license to his Florida address, etc.

When seniors move (or stay longer than 6 months) they should do the above — AND change their address for Medicare purposes, change their estate plan to a Florida address, join a church, buy a burial plot — and more, to demonstrate their departure from Illinois. AND they should give up their Illinois homestead exemption, etc. Those obviously don’t apply to your son, starting his first job.

Read more about that here:

If he wanted to apply for in-state tuition, etc, that 6 month requirement would be important. But for tax filing purposes, if he establishes residency by doing the above, he will be considered a Florida Residence.
But you should no longer declare him a dependent on your tax returns if you live in Illinois.

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