Key Takeaways
- Snowbirds can establish Florida as their legal domicile regardless of time spent there
- The 183-day rule in your former state creates statutory residency risk
- Tracking your days in each state is essential for audit protection
- Proper documentation makes Florida domicile defensible
Snowbird Tax Strategy
Snowbirds—people who spend winters in Florida and summers elsewhere—can establish Florida as their legal domicile to eliminate state income tax. However, careful planning is required to avoid taxation by your "summer" state.
$5,000 - $30,000+
Potential annual savings for snowbirds from high-tax states
The 183-Day Rule Challenge
Most high-tax states use a 183-day rule for statutory residency:
- Spend 183+ days in the state AND
- Maintain a "permanent place of abode" there
- = You're taxed as a resident regardless of domicile
The Trap: Even with Florida domicile, spending 183+ days in New York or Minnesota can make you a statutory resident there—owing full state income tax despite your Florida address.
Snowbird Tax Optimization Strategy
- Establish Florida domicile: Address, Declaration, DL, voter registration
- Track your days: Never exceed 182 days in any high-tax state
- Sell or rent northern property: Or ensure it's not "available" for personal use
- Keep documentation: Travel receipts, calendars, photos
- File correctly: Florida return (none needed), potentially non-resident returns elsewhere
Day Counting Rules
How states count days varies:
| State | What Counts as a Day |
|---|---|
| New York | Any part of a day present counts as full day |
| California | Any part of a day (9-month rule, not 183) |
| Minnesota | Any part of a day counts |
| Oregon | 200-day rule, not 183 |
| Hawaii | 200-day rule |
Day-Counting App: Use a calendar app, spreadsheet, or dedicated tax residency tracking app to log your location every single day. Credit card receipts and cell phone records can verify your locations.
Property Considerations
Your Florida Home
- Should be your primary residence for domicile purposes
- Declare Florida homestead exemption if eligible
- Receive mail and conduct life from this address
Your Northern Home
- Sell: Cleanest option—eliminates "place of abode" issue
- Rent out: 12+ month lease to unrelated party, no personal use
- Keep (risky): Creates statutory residency risk if you exceed 183 days
Documentation Checklist
Keep these records for audit defense:
- ☐ Daily calendar showing your location
- ☐ Travel receipts (flights, hotels, gas stations)
- ☐ Credit card statements showing transaction locations
- ☐ Cell phone records
- ☐ Doctor/dentist appointments in Florida
- ☐ Mail forwarding records
- ☐ Utility bills from both locations
- ☐ Social activities in Florida (clubs, memberships)
Common Snowbird Mistakes
- Not tracking days: Guessing leads to problems in audits
- Exceeding 182 days: "Just a few more days" triggers statutory residency
- Keeping available property: A home "ready for use" creates issues
- Medical care pattern: Using only northern doctors suggests that's home
- Not updating documents: Keeping old state license/registration