Skip to content
KG
KG Tax & Consulting
For You

Tax Services for Snowbirds

Spending winters in Florida and summers up north creates a residency question with real tax consequences. We handle the paperwork both ways.

Katie Gorles
Written by
Katie Gorles
Updated July 6, 2026

Establishing Florida residency

Florida has no state income tax, which saves 5 to 13% for many high-income retirees. Establishing residency requires more than a driver's license: domicile intent, physical presence, homestead filing, and a clean break from the former state all matter.

  • Florida driver's license and voter registration
  • Declaration of Domicile filed in county
  • Homestead exemption on the Florida residence
  • Primary care provider in Florida
  • Bank accounts and investment accounts at Florida addresses
  • 183-day-per-year minimum physical presence (strongly recommended)

Part-year returns the first year

The year of the move typically requires a part-year return in the former state plus a first Florida return (none needed if there's no Florida-source business income). Income before and after the move date is sourced separately.

Renting out the northern home

Keeping the old house as a rental keeps a filing obligation alive in that state: rental income is sourced where the property sits, so a non-resident return continues every year even after a clean domicile change. Depreciation, management fees, and travel to look after the property deduct against the rent. Selling instead may qualify for the federal home-sale exclusion while the ownership and use tests still reach back far enough, and that window closes over time.

Have a specific situation?
Call the office and a human answers.
(561) 660-8182

States that fight back

New York, California, New Jersey, and Connecticut aggressively audit departing residents. Keeping a second home, business, or family connections in the former state invites a residency audit. Documentation prevents back-assessments.

Domicile follows you into estate planning

Several northern states still levy their own estate or inheritance taxes; Florida has none. A domicile change that holds up for income tax also moves the estate out of the former state's reach, but only if the wills, trusts, and property titling get updated to match. We coordinate with the estate attorney so the documents and the tax position tell the same story.

Common questions

How many days do I have to spend in Florida?
Florida doesn't require a specific count, but most former-state residency audits use the 183-day threshold. Fewer than 183 days in Florida makes residency harder to defend.
Can I keep my New York apartment?
Yes, but it's a red flag. Courts examine 'domicile' holistically: physical presence, intent, family, business, and social connections. A retained former-state apartment is one of several factors auditors look at.
Do I file a Florida income tax return once I move?
No. Florida has no personal income tax return. Your filings become the federal return plus any state where you still earn income, own rentals, or spent part of the year.
What happens if I sell the northern house after moving?
The former state taxes the gain as income sourced there, and the federal home-sale exclusion applies only if you still meet the two-of-five-year ownership and use tests. Timing that sale against the window is worth a conversation before listing.

Related

We also work with

A Conversation, Not A Form

Ready to get started?

Schedule a free consultation today and see how KG Tax & Consulting can help you.

Schedule Appointment