Why people move to Florida
No state income tax, no estate tax, strong asset protection (homestead, life insurance, annuities), and weather. For retirees with pensions and investment income, the math is significant.
Two sides of the move
Establishing Florida residency is only half the work. Losing your old state's residency matters just as much. New York, California, New Jersey, and Connecticut actively audit departing residents.
Florida establishment checklist
All of these together build a defensible residency:
- Florida driver's license (surrender old state's)
- Florida voter registration
- Declaration of Domicile filed with the county clerk
- Homestead exemption on primary Florida residence
- Florida car registration and insurance
- Primary care physician in Florida
- Bank and investment accounts at Florida addresses
- Physical presence in Florida for more than half the year
Severing old-state ties
Sell or rent out (don't keep empty) former-state real estate where possible. Close or reduce former-state bank accounts. Resign from former-state professional associations. File a final part-year return in the old state.
What former-state audits look for
Auditors check credit card statements, cell phone records, toll pass usage, E-ZPass, and property utility bills to count days. Keep a calendar.
Common questions
- Can I keep my New York apartment?
- Yes, but it's a risk factor. Courts examine domicile holistically. A retained former-state residence is one of several factors auditors weigh against you.
- 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.