Multi-state tax · New York to Florida
Even after moving from New York to Florida, taxes on your pay can still reach New York.
New York treats you as a resident until you can show, by clear and convincing evidence, that your domicile moved. As a nonresident, you owe New York tax only on New York income. That can include pay for days you work from Florida.
Updated · Sources
Leaving New York for Florida, 2026
- 0%
- is Florida’s personal income tax, since its constitution bars one.
- 184 days
- in New York make you a resident if you keep a home there for substantially all of the year, whatever your domicile.
- 100%
- of your pay can stay New York income when your job is based in a New York office.
What does it take to change your residency from New York to Florida?
You moved to Florida to stay
Your domicile is the one place you treat as your permanent home, the place you mean to return to after time away. It moves only when you settle in Florida intending to stay for good. A move for a limited time leaves it in New York, even if you sold your home there.
Your ties are clearly greater in Florida
Your move counts only when your ties to Florida clearly outweigh your ties to New York. New York’s auditors weigh five primary factors: home, active business ties, time, items “near and dear” and family. Near and dear covers heirlooms, art, collections and pets.
You spend 183 days or fewer in New York
Keep a New York home for substantially all of the year and spend more than 183 days there, and you are a statutory resident. Part of a day counts, apart from traveling through or boarding a plane, train, bus or ship to leave. You must be able to prove your count with records.
Your paperwork points to Florida too
A Florida declaration of domicile, driver’s license and voter registration all help. New York’s auditors turn to them only when the primary factors point to New York or are evenly balanced. In Matter of Silverman, the Tax Appeals Tribunal found them less persuasive than how a person actually lives day to day. It called that the “general habit of life.”
Even while your domicile is still in New York, the 30-day rule can make you a nonresident. It applies in a year when you have no New York home at any point. You must also keep a home elsewhere all year and spend 30 or fewer days in New York.
Where your job is based decides whether New York takes $20,002, $2,000 or nothing from a $300,000 salary.
New York’s convenience of the employer rule looks at where your job is based. If your assigned office is in New York, a day you choose to work from Florida still counts as a New York workday.
Still a New York resident
$20,002
A resident is taxed on all of it, wherever the work is done.
In Florida, job based in Manhattan
$20,002
You work 24 days in Manhattan and 216 at home in Florida, by choice. New York counts all 240.
In Florida, assigned to a Florida office
$2,000
Only your 24 Manhattan days count, which is a tenth of the salary.
In Florida, no New York workdays
$0
With a Florida-based job and no days worked in New York, none of the salary is New York income.
At 2026 rates, New York’s tax on the whole $300,000 is 6.85% of $292,000, after the $8,000 standard deduction: $20,002. At this income, New York takes back the benefit of its lower brackets. As a nonresident, you pay that amount times your share of wages earned on New York days: 240/240, 24/240 or none. A home office counts as a Florida office only if your employer made it a bona fide employer office. City and federal tax are left out.
How do New York and Florida taxes compare in 2026?
| New York | Florida | |
|---|---|---|
| State income tax | 3.9% to 10.9% | None |
| City income tax | 3.078% to 3.876% In New York City, for its residents | None |
| Stock gains and dividends | Taxed with your other income | Not taxed |
| Estate tax | Estates over $7,350,000 Above $7,717,500, the whole estate is taxed | None |
| Move-year return | Form IT-203 As a part-year resident | None |
New York City taxes only its residents, so its tax ends when you move out, even if you keep working there. City government employees are the exception: they pay a matching amount on Form NYC-1127.
What can keep New York taxing you after you move to Florida?
Options that vested in New York stay New York income
New York splits NSO income by your workdays from grant to vesting, ignoring any days after. Exercise an option that vested before the move, and a $150,000 spread can be New York income in full. New York may treat RSUs the same way.
Income earned before the move stays resident income
Income you earned as a resident but receive after the move counts in your resident months. That covers a bonus you had a fixed right to before you left, and the rest of the gain on an installment sale. The IT-203 instructions call these special accruals.
Your spouse stays in New York
A spouse who stays in New York can keep your domicile there. Spouses generally share one domicile unless they are separated in fact. A home your spouse owns or leases can also count as your permanent place of abode.
Selling New York real estate after the move
Gain on a New York house or condo is New York income wherever you live. At a 2026 closing, a nonresident seller files Form IT-2663 and prepays 10.9% of the gain, or $21,800 on a $200,000 gain. The payment counts toward the tax on your IT-203. A home that qualifies in full as your Section 121 principal residence is exempt, which you claim on Form TP-584.
New York estate tax still reaches a home you keep there
A New York house or condo you keep for visits can bring New York estate tax, even after you move to Florida. That applies only when your federal gross estate, plus certain gifts, is over $7,350,000 for a 2026 death.
Valim’s CPAs plan your exit from New York and file the move-year return.
- We prepare your federal return and move-year Form IT-203, with the IT-203-F that splits option income by New York workdays.
- We compare selling a large stock position before your move date with selling it after. We also set out the records a domicile audit asks for, from your day count to where your family lives.
- We plan estimated payments for New York tax on income after the move.
- If New York sends a notice about your move on a return we prepared, we reply within your fee.
- Individual return
- from $195
- Business return
- from $495
We quote a flat fee before work starts. We do not bill hourly.
What do people ask about taxes when leaving New York for Florida?
If I move to Florida, will I still have to pay NY taxes?
Yes. New York taxes all your income while your domicile is there, and only your New York income after you become a nonresident. Keep a New York home for substantially all of the year and spend more than 183 days there, and you are a statutory resident. A statutory resident is taxed on everything, even with a Florida domicile. As a nonresident, you owe New York tax on pay for days you work in New York. That includes days you work at home in Florida for a job based in New York. Rent and gains from New York real estate stay taxable too.
Is it worth moving to Florida for tax purposes?
It can be, since Florida has no state income tax and no estate tax. You gain only once New York stops treating you as a resident, and never on income New York can still tax. If you are leaving New Jersey for Florida instead, a home sale there has its own rules.
Is it worth moving from NY to Florida?
On income tax alone, yes, once you are no longer a New York resident and your job is based elsewhere. A single filer with only a $300,000 salary pays $20,002 in New York State tax for 2026, and Florida charges nothing. If your job stays assigned to a New York office, New York can keep taxing all of that pay. The move then saves New York tax on your investments, and city tax if you lived in New York City. Moving from California to Texas works differently, since California taxes only pay for days worked there.
What is the most cost-effective way to move from New York to Florida?
For taxes, the most cost-effective way is a complete change of domicile that you can prove. Move your household and working life, since a new license or voter card counts for little on its own. If you keep a New York home, log your days and stay at 183 or fewer. Time a large stock sale for after your residency ends, because a nonresident’s stock gains are generally not New York income.
How do I file New York taxes for the year I move to Florida?
For the year you move to Florida, you file one New York Form IT-203 as a part-year resident. It reports all your income for your months in New York, and only New York income after you left. New York figures tax on the whole year’s income as if you had stayed, then charges only its share. If you lived in New York City, Form IT-360.1 works out the city tax for your months there. Florida has no income tax return to file.
How many days can I spend in New York after moving to Florida?
If you keep a permanent place of abode in New York for substantially all of the year, the limit is 183 days. A day counts even if you spend only part of it in New York. Day 184 makes you a statutory resident, taxed on all your income despite a Florida domicile. Without one, days alone cannot make you a resident, though time is one of the domicile factors. Pay for every day you work in New York is New York income, whether or not you are a resident.
Sources
- Fla. Const. art. VII, § 5, Estate, inheritance and income taxes
- New York Tax Law § 605, General provisions and definitions
- 20 NYCRR § 105.20, Resident individual
- New York Tax Law § 631, New York source income of a nonresident individual
- 20 NYCRR § 132.18, Earnings of nonresident employees and officers
- 20 NYCRR § 132.24, Stock options, stock appreciation rights and restricted stock
- New York Tax Law § 639, Accruals upon change of residence
- New York State DTF, 2025 Instructions for Form IT-203
- New York State DTF, 2026 Instructions for Form IT-2105
- New York State DTF, Nonresident Audit Guidelines (December 2021)
- New York State DTF, 2026 Instructions for Form IT-2663
- New York State Department of Taxation and Finance, Estate tax
- New York Tax Law § 952, Imposition of estate tax
Reviewed and updated September 2026. General information, not advice for your situation.