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Level 1
October 6, 2026
Question

Florida vs NY

  • October 6, 2026
  • 2 replies
  • 18 views

We own a co-op in New York City and a condo in Florida. This year we will be spending significantly more time in Florida than in New York. Can I claim Florida as residency (and not pay NY state taxes) for 2026? What do I need to do for that? We have NY drivers licenses. We are planning to do the same in the future (spend more time in Florida but not sell our NYC coop). 

Thank you for your help.

    2 replies

    M-MTax
    Level 15
    October 6, 2026

    You can claim Florida as your primary residency for 2026 and avoid New York state income tax, but only if you successfully shift your legal domicile and spend fewer than 184 days physically in New York.

     

    Because you still own an apartment in New York City, the state will aggressively audit your return. New York uses two distinct tests for residency: Domicile (where your life is centered) and Statutory Residency (the 183-day rule). You must beat both tests to stop paying New York taxes.

    M-MTax
    Level 15
    October 6, 2026

    If you’re really serious about this change, you should:

     

    1. 1) File a Declaration of Domicile in Florida.
    1. 2) Surrender your NY licenses and get new licenses in Florida.
    1. 3) Cancel your NY voter registration and register in Florida
    1. 4) Apply for a homestead exemption on your condo.
    1. 5) Register your vehicles in Florida.