Six months and a day is the rule. I'm going through that thought process now. NY has the STAR exemption and NY property taxes are very high compared to Fl. Social Security isn't taxed in NY and pensions are exempt to $20K. So it depends on your situation. It depends on the property tax, the exemptions, and the income subject to NY tax. I don't think Florida cares where you spend your time as long as you don't homestead and take a property tax reduction elsewhere. I also assume NY isn't going to pursue unless you have significant taxable income. In the end I think you have to decide where you'll live for 181 days. I always think they can't be too strict about it. Think about celebrities and the truly rich. They have homes all over. It's up to them to select their tax home, which may well be somewhere they spent a lot less that 6 months.
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