Although it is a person’s subjective intent that establishes change of domicile, taxing authorities and the courts may place substantial weight on objective factors. However, a list of objective factors does not reduce a domicile determination to a mathematical test. A change of domicile to another state may be challenged even if most of the objective factors items listed below are satisfied.

• File for a homestead exemption in the new domicile, if available
• Obtain a driver's license in the new domicile and relinquish the former domicile state license
• Acquire new license plates and relinquish former domicile state license plates
• Register to vote in the new domicile and actually vote
• File a nonresident, rather than a resident, former domicile state income tax return if there is former domicile state based income
• File federal income tax return with IRS Center serving the new domicile state using the address of the new domicile
• Transfer safe deposit box contents to the new domicile
• Open bank and investment accounts in the new domicile
• Change credit cards to the new domicile address
• Execute estate planning documents in the new domicile
• Refer to the new domicile residence in all trusts and other legal documents
• Affiliate with organizations in the new domicile and consider disaffiliation with former domicile state ones
• Where feasible, have family gatherings and social activities centered in the new domicile rather than former domicile state
• Affiliate with a church or temple in the new domicile
• Change address on passport to the new domicile address
• Consider selling business interests in former domicile state
• Transfer works of art, expensive furniture and heirlooms to the new domicile and retain shipping receipts, if any, as proof transfer