New York continues to scrutinize taxpayers who relocate to Florida. In 2021 and 2022 alone, nearly 90,000 New York taxpayers moved to the Sunshine State. In response to the revenue impact, New York has intensified residency examinations and, in 2021, revised its Nonresident Audit Guidelines to expand the circumstances in which nonresidents can be taxed as residents. Even before 2020, however, the burden on migrating New Yorkers to prove they abandoned New York domicile has been high.
Recent case
A 2025 New York tax administrative decision, Matter of John J. Hoff & Kathleen Ocorr-Hoff, underscores how demanding that burden can be. John and Kathleen, long-time New Yorkers, challenged notices of deficiency for 2018 and 2019, asserting they were Florida domiciliaries during those years. They had purchased a home in Naples in 2014, registered to vote in Collier County, obtained Florida drivers’ licenses, executed Florida-governed estate documents, and signed a Florida Declaration of Domicile.
What the tribunal emphasized
The tribunal concluded that, although John and Kathleen intended to make Florida their domicile, they had not fully manifested that intent before 2020. In assessing intent, the tribunal considered six factors: home, time, business ties, social ties, family ties, and other evidence. The following facts weighed against a Florida domicile during the years at issue: they did not sell their New York home or move their furniture to Naples; they maintained full membership in two New York country clubs; John remained actively involved in his New York business and drew significant salary; and they ultimately spent more time in New York than in Florida. The tribunal also noted that formal declarations, such as a Florida Declaration of Domicile, are less persuasive than a person’s general habit of life—which for John and Kathleen remained centered in New York.
Why this matters
Although the case presents unfavorable facts for the taxpayers, it is an important reminder for New Yorkers who keep substantial ties to the state. To be recognized as having abandoned New York domicile, you must do more than check formal boxes. Your day-to-day life should align with Florida as your permanent home.
Practical takeaway
Before claiming Florida domicile, carefully evaluate whether your housing, time spent, business involvement, social and community life, and other objective indicators consistently reflect Florida—not New York—as your true home. Even when you take many of the steps commonly associated with becoming a Florida domiciliary, New York tax authorities may still assert you remain domiciled in New York if your overall pattern of life points there.
How we can help
If this situation may apply to you, please contact your tax advisors to discuss your facts and the steps necessary to substantiate your domicile position.
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This publication is for general information only. It is not legal advice, and legal counsel should be contacted before any action is taken that might be influenced by this publication.
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