1. Be sure that the person’s Last Will and Testament states that his domicile is South Carolina and is prepared by an attorney licensed to practice law in South Carolina.
2. Spend as much time in South Carolina as possible.
3. If possible, avoid owning a residence (including a condominium, or cooperative apartment) in a state other than South Carolina. If a residence is owned in another state, sell the residence. If selling it is not feasible, lease it.
4. If there is a residence in a state other than South Carolina, do not be actively involved in a business in that other state.
5. If there is a residence in a state other than South Carolina, keep contemporaneous track of every day spent in the other state (saving proof, such as airline tickets) and do not let the total days spent there exceed the minimum amount if any, set by that state (e.g. 183 days) for automatic income taxation as a resident.
6. Have the post office forward mail to your address in South Carolina.
7. Keep personal papers, books of account, family documents, paintings and other valuable tangible personal property, etc. at the residence in South Carolina.
8. Register to vote and do vote in South Carolina and no other place; cancel voter registration in the state of former domicile.
9. Change all lodge, religious and fraternal memberships to the branches located in South Carolina. If memberships must be maintained in organizations outside of South Carolina, make sure the membership status is non-resident.
10. Transfer bank and savings accounts, brokerage accounts, and safe deposit boxes to South Carolina. Particularly avoid having accounts in a state other than South Carolina that might be mistaken as the domicile, as applications for estate tax consents will probably have to be made in each state where there are accounts.
11. Pay personal property taxes in South Carolina, and no other place, if possible. Claim the South Carolina homestead exemption.
12. Take such steps as may be possible under the circumstances to establish a permanent home in South Carolina. Own the home in South Carolina and rent temporary quarters in other states.
13. List South Carolina as the residence on the tax returns filed in South Carolina and on federal income tax returns and pay federal taxes in the IRS district/service center for South Carolina. If you are subject to income taxes in states other than South Carolina, file nonresident income tax returns in those states using the South Carolina address.
14. If the domicile is to be changed to South Carolina, tell as many people as possible of that intention at the time of moving, as such statements are admissible in evidence as an exception to the hearsay rule.
15. If large amounts may be involved in any dispute over domicile in South Carolina, file a Complaint to Perpetuate Testimony. A Complaint to Perpetuate Testimony preserves the testimony of witnesses when no suit is pending and the taking of the testimony is made necessary by the danger that it may be lost by delay.
16. Have any automobile registered in South Carolina and obtain a resident driver’s license from South Carolina.
17. Show the home address in South Carolina on your passport and all other legal documents.
18. Change insurance policies to show that you are domiciled in South Carolina.

The following are examples of North Carolina estate tax savings after consideration of the deduction of North Carolina estate tax for purposes of the federal estate tax that will result if a resident of North Carolina changes his domicile to South Carolina, dies in 2009 and has no real property or tangible personal property located in North Carolina at his death.