Changing New York State domicile status to Florida (or any other state)

Q. I own a home in New York and I recently acquired a home in Florida where I plan to spend most of my time. Have I changed my domicile from New York to Florida?

A. In the eyes of the New York State Department of Taxation and Finance you most likely have not changed your domicile to Florida if you continue to maintain a home in New York. If you convert your New York home into a rental property, you have a better chance of convincing the New York State tax authorities that you are no longer domiciled in New York. There are many other factors that must be considered however that will vary from person to person depending upon the unique circumstances of each person’s lifestyle.

Q. If I move to Florida from New York but I am still domiciled in New York will my estate be required file a tax return in New York?

A. Yes, assuming that your estate exceeds the maximum exempt value. Currently an estate tax return is required in New York if the total of the federal gross estate and the federal adjusted taxable gifts and specific exemption exceeds $1 million dollars.

Q. If I purchase a home in Florida, file a declaration of domicile certificate in Florida, exchange my New York Driver License for a Florida Driver License and register my car in Florida and register to vote in Florida, will I be domiciled in the State of Florida or New York?

A. Assuming that you continue to own a home in New York, it is unlikely that filing a declaration of domicile certificate in Florida, exchanging your New York Driver License for a Florida Driver License, registering your car in Florida and registering to vote in Florida will be sufficient to change your domicile status from New York to Florida in the eyes of the New York Department of Taxation & Finance.

Q. If I sell my New York State home and move to a home in Florida, will I be domiciled in New York State or Florida?

A. Assuming that you will no longer own, rent or otherwise have use of a home in New York, it is likely that you will have changed your domicile from New York State to Florida.

Q. Is it possible to move to Florida and continue to maintain a home in New York and change my domicile from New York to Florida?

A. This is tricky to accomplish but it is possible. Whether or not you manage to change your domicile to Florida from New York in the eyes of the New York State Department of Taxation & Finance will depend on the reasons for the move to Florida, the reasons for keeping the home in New York and the changes in your personal and work life. If you succeed in changing your domicile from New York to Florida, you will still need to track the number of days that you spend in New York to avoid becoming a statutory resident of New York during the tax year. If you maintain a home in New York for substantially all of the year and spend more than 183 days in New York you will be a statutory resident of New York even though you are not domiciled in New York.

Please click on the following link to read more about domicile and statutory residency status in New York.

Are You a Resident of New York State or New York City for Income Tax Purposes?

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