This is Part 2 of a two-part article dealing with a taxpayer’s domicile and residence status as it pertains to tax planning in relocation from New York to Florida. Part 1 appeared in the Nov. 18, 2025 ...
Since our 2019 article, Shift of Residence/Domicile From New York to Florida (NYLJ August 2019), the migration of New Yorkers to Florida and other states has continued in both volume and significance.
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