Tax Year Prior to 2020: We spend 7 months in Florida in the winter and 5 months in New York in the summer

[bonnie2148]

We still own the home in New York but rent in Florida in the winter.

[bonnie2148]

My husband has florida dirver's license and registered to vote in Florida.  We rent property that our home sets on in Fl.

[KarenL2]

This link has a detailed definition of a New York Resident <a rel="nofollow" target="_blank" href="https://www.tax.ny.gov/pit/file/pit_definitions.htm">https://www.tax.ny.gov/pit/file/pit_definitions...>

For Florida, their website says "You are considered a Florida resident when your true, fixed, and permanent home and principal establishment is in Florida.  Filing a declaration of domicile, qualifying for homestead exemption, or registering to vote in Florida can establish residency. Other actions, such as obtaining a Florida driver’s license, only indicate the intent to establish residency." <a rel="nofollow" target="_blank" href="http://dor.myflorida.com/Forms_library/current/gt800025.pdf">http://dor.myflorida.com/Forms_library/...>

[KarenL2]

You will file a part-year resident return for New York.  Since you regularly live in both states, then your resident state is the state in which you have established a "permanent" residence (New York).  To determine permanent residency, some things that would be considered are owning a home, where your driver's license is from, and where you are registered to vote.

The instructions below are for moves to another state, but the same rules apply when filing a part-year return for your situation.

How do I file if I moved to a different state last year?

https://ttlc.intuit.com/replies/3302342