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Deductions & credits
Examples were not written by Cornell; they are reprints of actual (IRS) Treasury Regulations.
Regardless, you are clearly spending a majority of the time during the year at your house in Florida so that should not be the concern. More likely it would revolve around the other factors listed, such as place of employment, where you bank and vote, address shown on your federal income tax return, et al.
‎January 13, 2023
7:37 AM