What We’re Seeing: New York Doesn’t Let Go Easily
If you’ve been following New York politics, you’ve probably noticed that “leaving the Empire State” is turning into a trend — and one that’s making Albany nervous. With the latest election results signaling higher taxes and continued progressive policies, we’re seeing a wave of clients packing up and heading south. And of course, New York doesn’t like it. The New York Department of Taxation and Finance is ramping up residency audits for former New Yorkers who move to Florida (and other low-tax states). It’s not paranoia — it’s policy. The state has made no secret of its intent to hold on to every taxpayer it can, even after they’ve traded snow for sunshine. The Residency Audit Playbook New York’s residency division is one of the most aggressive in the country. Once you’ve filed that first “part-year” return, you’re on their radar. And if you show significant income and suddenly stop paying New York tax, expect questions.
They’ll look at where you spend your days, where your pets go to the vet, where your “near and dear” items live, and even your cell-phone geolocation data. We’ve seen audits where the taxpayer swore they were Floridian — but their Peloton, passport, and family heirlooms told a different story. New York’s logic? If your life still looks like New York, you still belong to New York — at least for tax purposes. Domicile vs. Statutory Residency Even if you’ve genuinely moved, New York has two shots at you:
1. Domicile: They claim you never really left.
2. Statutory residency: You still spend 183+ days in NY and keep a “permanent place of abode” there.
Either way, the result is the same: full New York taxation on your worldwide income. What We’re Seeing Now With high-income earners and business owners fleeing north-to-south, we’re already seeing early signs of audit inquiries tied to 2024 filings. Letters asking for day counts, travel calendars, and property records are hitting mailboxes. The timing isn’t accidental — it’s fiscal. The takeaway? Don’t assume changing your driver’s license and voter registration is enough. New York residency cases are fact-intensive, and the burden of proof is on you, not the state.
How to Protect Yourself
· Document everything. Keep travel logs, flight records, and utility bills showing Florida use.
· Cut the ties that matter. Sell or rent out New York property, move valuables south, and shift business operations when possible.
· Be consistent. Every form — tax, legal, financial — should reflect your Florida domicile.
· Get professional guidance early. The best defense to a residency audit starts before you file that first Florida return.
New York may try to keep its grip, but the law is clear: domicile is a matter of fact, not sentiment. If your life — and your facts — are in Florida, you can win that fight. Call us today if you are a new Floridian trying to cut ties with New York. We handle New York audit and collection matters.
