first, I don't think the IRS would respect the dissolution of the S _corp formed in NY dissolved that ressurected in Florida, in addition I see no reason whty the corp can't register to do business in Florida
Pursuant to section 607.1503(1), Florida Statutes, to register a foreign corporation in Florida you:
1: File an Application for Authorization to Transact Business in Florida.
The Division of Corporations charges a $70 fee ($35 filing fee and $35 to appoint a registered agent). Send the complete application and fee to the DOC, New Filing Section.
To foreign qualify in Florida, you are required to also appoint a Florida registered agent within the state.
2: With your application to foreign qualify in Florida, include an original Certificate of Existence.
This is also called a Certificate of Good Standing. You can request one from your home state. It can be no older than 90 days when you submit it with your application, and it must be original (not a copy).
3: Submit with your application to foreign qualify in Florida, the Cover Letter attached to the application. If you forget to include the Cover Letter, the application will be rejected.
I don't know what's inbvolved with your corp. and it may be wise to consult an attorney in Florida so as to avoid any tax or leagl traps.
