New York counts any part of a day as a New York day. Days you cannot prove may count against you. Domicile Ledger keeps your day count, your evidence and your move checklist in one place, ready for your CPA.
Add where you were. A day you spent partly in New York and partly in Florida counts for both. Hatched squares have no record yet; in an audit, those can count as New York days.
Your stays stay in this browser only. The iPhone app will log days for you in the background.
New York looks at your home, business, time, near and dear items and family, not only your day count. Enter your move date to see your deadlines. Each item links to its source.
FLHSMV asks new residents to get Florida insurance within 10 days of establishing residency. You need it before you can title and register your car.
Source: FLHSMV: New Resident
New residents must get a Florida driver license within 30 days of establishing residency. Getting it early also helps show when you moved.
Source: FLHSMV: New Resident · Reed Corporation: New York Domicile Test
Bring ID, proof of Florida insurance, the original out-of-state title, form HSMV 82040, and a VIN check.
Source: FLHSMV: New Resident
Register at RegisterToVoteFlorida.gov or at a tax collector office. Registering soon after the move supports your move date. Use the same address as your homestead.
Source: Florida Division of Elections: Register to Vote · Reed Corporation: New York Domicile Test · Palm Beach County Property Appraiser: Homestead Exemption
Sign it under oath with the clerk of the circuit court in your county. On its own, a declaration carries little weight in an audit. It supports your other evidence.
Source: Florida Statutes §222.17 · McLaughlin & Stern: Shift of Residence from NY to Florida
Every financial account, policy and subscription should use your Florida address.
Source: Grassi: Domicile Checklist
Your will, trusts and powers of attorney should name Florida as your home. Some people also set up a Florida trust with a Florida trustee.
Source: Grassi: Domicile Checklist · McLaughlin & Stern: Shift of Residence from NY to Florida
You must own the home and live in it as your permanent residence on January 1, then apply by March 1 of that year. A late application waives the exemption for that year. Bring a Florida driver license and one more record, such as your registration, voter card or Declaration of Domicile.
Source: Palm Beach County Property Appraiser: Homestead Exemption · McLaughlin & Stern: Shift of Residence from NY to Florida
Florida homestead requires that you have no residency-based benefit elsewhere. How you stop STAR depends on whether you get the exemption or the credit. You may need form RP-496.
Source: NY Tax Department: Giving up a STAR benefit · Palm Beach County Property Appraiser: Homestead Exemption · McLaughlin & Stern: Shift of Residence from NY to Florida
If you keep a New York place for more than 10 months of the year (rule for tax year 2022 and later) and spend 184 days or more in New York, you can be a statutory resident. If you rent it out, move your personal items out.
Source: EY Tax News: NY 10-month rule · McLaughlin & Stern: Shift of Residence from NY to Florida
Auditors compare how you use each home: size, value, which you bought first, your ties to each community, and where you spend holidays. Spend holidays in Florida when you can.
Source: Hodgson Russ: What to Expect in a Residency Audit · McLaughlin & Stern: Shift of Residence from NY to Florida
Professional ties in your new state support the move.
Source: Reed Corporation: New York Domicile Test · Grassi: Domicile Checklist
End New York club memberships or change them to nonresident memberships.
Source: McLaughlin & Stern: Shift of Residence from NY to Florida · Grassi: Domicile Checklist
Auditors ask you to prove your location for each day. Days without proof count as New York days. Phone records are the most important source. Add card statements, EZ-Pass, boarding passes and hotel bills. Any part of a day in New York counts as a New York day.
Source: Hodgson Russ: What to Expect in a Residency Audit · CBIZ: Statutory Residency
A shared card or EZ-Pass account cannot show which person was where.
Auditors ask where you keep items of money or family value: heirlooms, art, jewelry, important papers. They may check your insurance riders.
Source: Hodgson Russ: What to Expect in a Residency Audit · Reed Corporation: New York Domicile Test
Where your spouse and minor children live, and where the children go to school, carries heavy weight.
Source: Hodgson Russ: What to Expect in a Residency Audit · Reed Corporation: New York Domicile Test
Auditors look at where you work day to day and where your main office is. Passive investments count less than active management.
Source: Hodgson Russ: What to Expect in a Residency Audit · Reed Corporation: New York Domicile Test · McLaughlin & Stern: Shift of Residence from NY to Florida
For the year you move, file IT-203. If you also leave New York City, attach IT-360.1 and check the accrual rules. In later years, file a nonresident return if you still have New York income.
Source: NY Tax Department: IT-360.1 instructions · McLaughlin & Stern: Shift of Residence from NY to Florida
Automatic day logging, evidence linked to each day, a "needs review" flag instead of silent guesses, and an audit binder for your CPA. Moving from another tracker? We will import your history.
$99 a year after launch. Founding members pay $79 for the first year. Nothing is charged now.