Hey, thanks for the lengthy reply. I'm not buying an RV or anything. I actually am just trying to change my domiciliary before traveling outside of the country where I plan to be for most of the year. I am 24 years old and do not own any property or have my name on any vehicles or assets in MD. I'm essentially just a college student that came home to my parents house in MD and would like to become a legal resident of a different state before traveling outside of the country. I called up the maryland tax payer services and they told me the things that I would need to do and on the phone they made it seem very simple. I called up and spoke to 4 different representatives who basically all told me that all I'd need to do is move to a new state and if I do it on Jan1st I wouldn't have to file part year resident anywhere and for 2010 I would just file taxes with the new state I'm in.
They all pretty much told me that I shouldn't even hear from MD since the only reason I would hear from them is if there is some discrepancy from like an employer where they are showing me as an MD resident but other than that they said I would essentially just file taxes the next year with my new state. They said that if it ever comes into question they will look to see where im registered to vote, my drivers license, if I have a bank account there and also if I have an address there. I'm pretty sure this would be much simpler if I were going to be living in the new state for the whole year but since I know I will be traveling outside of the country after 2 months of being there I just want to make sure that I legally comply in the event in the future they want to charge me taxes for MD. I 100% do want to change my residency and move so if its all about intent then my intent is certainly there, just have to prove it.
My plan was just fly to different state, register to vote, change drivers license, open bank account, and either get a PO Box, mail forwarding service, or just outright rent an apartment for 3 months and pay for it (i think this would be safer in the event it's ever in question). I called up the Maryland state nexus too to find out what things they look for during an audit and he told me basically the same list. I think this should be fine but just want to be sure Im covering all my bases. For getting domiciled in the new state of FL or SD the process doesn't seem that hard and SD looks to be the easier one so I may go with that. I don't have any property to sell off here in MD and no cars in my name in MD... just a joint bank account with my mom but that's all the ties I have.
I really got the impression when talking to the people on the phone that it won't even be a problem and I would just file with a different state... just wanted to make sure this covers everything.