Perpetual travelers establish domicile in SD/FL/TX/TN via mail-forwarding + minimal presence — 0% state tax + easy setup.
For location-independent professionals (RVers, sailors, expats retaining US citizenship, digital nomads), domicile ≠ residence. Establish domicile in a no-income-tax state via: (1) mail-forwarding address (Escapees SD, Americas Mailbox, Sarasota FL, Livingston TX), (2) state driver's license, (3) voter registration, (4) vehicle registration, (5) health insurance filed to that state, (6) minimal presence (SD only requires 1 day/2 yrs to renew license). Prior high-tax state (CA, NY) will contest — build the paper trail immediately upon leaving.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
FL Constitution protects homestead from creditors with NO dollar cap — retire in FL with a mansion untouchable to judgments.
TX exempts urban homestead up to 10 acres + rural up to 200 (family) / 100 (single) with no dollar cap — plus no state income tax.
SD abolished the Rule Against Perpetuities (forever dynasty trusts), 0% state trust income tax, best DAPT statute — top-3 US jurisdiction.
Non-crypto version: PR Act 60 exports services chapter grants 4% corporate rate + 0% dividend + 0% post-move cap gains.
Common-law state residents put assets in AK/TN Community Property Trust to unlock §1014(b)(6) double step-up at first death.