What is New York's statutory residence rule?

New York has TWO residency tests. First, the domicile test: where is your true, permanent home? Second, the statutory residence test: if you maintain a "permanent place of abode" in NY AND spend 184+ days there, you're a statutory resident even if domiciled elsewhere. You must pass BOTH tests to be a nonresident. This means keeping an apartment in NYC while living in Florida can still make you a NY tax resident.

What counts as a "permanent place of abode" in New York?

A permanent place of abode is any dwelling maintained by you (whether owned or rented) that's suitable for year-round use. This includes: apartments you own/rent, family homes where you can stay (even if you don't pay rent), and hotel rooms rented for extended periods. A temporary hotel room for a few nights typically doesn't count. If your spouse or family maintains a NY home, you may be deemed to maintain it too.

How does New York count days for the 183-day rule?

New York counts any part of a day spent in NY as a full day. If you arrive in NYC at 11:59 PM, that's a day. If you leave at 12:01 AM, that's another day. Business trips, layovers at JFK/LGA, and visiting family all count. Keep meticulous records: flight itineraries, hotel receipts, credit card statements, and calendar entries proving where you slept each night.

Can New York tax me if I work remotely for a NY employer from Florida?

Yes, under the "convenience of the employer" rule. If you work remotely from Florida for a NY-based employer, NY may tax that income as if you worked in NY—unless you can prove the remote work was for the employer's necessity, not your convenience. This rule is controversial but still enforced. Some remote workers negotiate employer necessity documentation or work for non-NY companies.

What about New York City income tax?

NYC residents pay an additional city tax of up to 3.876% on top of NY state tax. Combined with NY state's 10.9% top rate, NYC residents face up to 14.776% in state/local income tax. By establishing Florida residency, you eliminate BOTH NY state and NYC taxes. For a $300,000 income, that could mean $30,000+ in annual savings.

How aggressive is New York about auditing former residents?

Very aggressive. New York audits thousands of "snowbirds" and former residents annually. Auditors examine credit card statements, cell phone records, social media, and even E-ZPass records. They'll interview neighbors and doormen. Audits can go back 3+ years. The burden of proof is on YOU to prove nonresidency—maintain detailed records from day one.

Do I need to sell my New York home to establish Florida residency?

You don't have to sell, but keeping a NY home significantly increases audit risk due to the "permanent place of abode" rule. Options include: selling the property, converting it to a rental (not available for your use), or transferring ownership (complex tax implications). Many advisors recommend disposing of NY property within 1-2 years of moving. Consult a tax professional.

How much can I save by moving from New York to Florida?

New York's top marginal rate is 10.9% (plus up to 3.876% for NYC residents). For someone earning $200,000, NY state tax alone could be $13,000+. With NYC tax, potentially $18,000+. Florida has no state or city income tax. Over 10 years, savings can exceed $150,000-$200,000 or more. Individual situations vary—consult a tax professional.

New York → Florida Tax Migration

Escape New York's 10.9% Tax Rate

NYC residents face up to 14.776% in combined state and city taxes. Join thousands saving $10,000-$50,000+ annually by establishing Florida residency. We help you navigate NY's strict residency rules and prepare for potential audits.

Start My Florida Residency Calculate My Savings

Your New York Tax Savings

See how much you could save by moving from New York to Florida

Include NYC City Tax (+3.876%)

Your Annual Income

$150,000

🗽

New York + NYC

$14,121/year in state/city tax

Up to 14.776% combined rate

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Florida

$0/year in state tax

0% state income tax

YOUR ESTIMATED ANNUAL SAVINGS

$14,121

That's $141,210 over 10 years

*Estimate based on NY 2024 tax brackets. Individual results vary. Consult a tax professional.

How to Leave New York the Right Way

Our 5-step process protects you from NY audits

Understand New York's Residency Rules

New York uses both a domicile test AND a statutory residence test. You must satisfy BOTH to become a nonresident. Learn the 183-day rule and what counts as a "permanent place of abode."

Set Up Your Florida Address & Virtual Mailbox

Get a legitimate Florida residential address. Complete USPS Form 1583 with remote notarization. Your mail will be scanned and accessible from anywhere.

Obtain Florida Driver's License & Surrender NY License

Get a Florida driver's license and surrender your New York license. Register to vote in Florida. These actions strongly indicate your intent to change domicile.

Track Your Days Carefully

New York's 183-day rule is strict. Keep detailed records of where you sleep each night. Even a few hours in NY can count as a "day." Document travel receipts, calendars, and location data.

Sever New York Ties & File Final Return

Close NY bank accounts, cancel memberships, move professional licenses. File your final NY return as a part-year resident. Maintain organized records for potential audit.

In-Depth Guide

How to Leave New York Residency: Complete 2025 Guide

Everything you need to know about statutory residence, the 183-day rule, and documenting your move.

Read Guide

New York Exit FAQ

Common questions about leaving New York for Florida

Ready to Leave New York Taxes Behind?

Join thousands who have made the move to Florida. We'll help you establish proper residency and navigate NY's strict residency rules.

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