The No-Guesswork Guide to Locking in Florida (or Any New State) as Your Legal Home

If you’re dividing time between New York and Florida, you likely already know about the 183-day rule. While it may seem like a straightforward practice, here’s something many snowbirds miss: even if you nail the day count, the state of New York could still come after you for taxes if you haven’t properly established your new domicile. 

Put simply: despite the 183-day rule, you can spend 182 days in New York and still get hit with a significant tax bill if the Empire State decides your “center of life” hasn’t actually moved.

If you want to establish a Florida domicile and permanently end New York’s claim on your income, you’ll need more than flip-flops and driver’s license swaps. You need a strategy—and receipts.

This checklist to prove domicile helps walk you through several essential steps needed to legally change your residency for tax purposes and protect yourself from a costly audit.

Why Domicile Beats the 183-Day Count: Establishing Your “Center of Life”

Here’s the reality: New York uses a two-prong test to determine your tax residency. You need to pass both parts to be truly free from future tax surprises.

Statutory residency is the 183-day rule everyone talks about. However, domicile refers to your legal home—the place where you intend to return and remain indefinitely. New York considers you a resident if you maintain your domicile there, regardless of how many days you spend elsewhere. It’s in this gray space that retiree domicile checklist strategies fall short. 

You can buy a Florida condo, file a certificate of domicile, and still lose an audit if you haven’t genuinely shifted your center of life. Your center of life encompasses the totality of your personal, professional, and social connections. It’s where your most important relationships exist, where you conduct meaningful business, where you worship, where your family gathers for holidays, where you seek medical care, and where you participate in community activities. Simply owning property in Florida while maintaining all your significant life activities in New York won’t establish domicile—regardless of how many days you count.

Think of it this way: if someone asked where you truly “live your life,” the honest answer should point to your new state. The following checklist helps you build that authentic foundation while creating the documentation trail that proves it.

Start by Breaking Ties With New York

Before you can prove residency for tax purposes in your new state, it’s important to sever various New York connections. Here are some considerations as you navigate:

Sell Your Primary Residence
This is the big one. If you own a home in New York, sell it. Keeping it as a “vacation home” while claiming Florida residency is asking for trouble. The state will argue it’s still your primary residence, especially if it’s your most valuable property.

Close Your New York Safe-Deposit Box
Move valuables, important documents, and anything else stored in New York banks to your new state. This includes jewelry, collectibles, and backup copies of estate documents.

Update Your Estate Documents
Have your will, trust documents, and powers of attorney updated to reflect your new domicile. Use attorneys in your new state for these updates—it shows intent to establish roots there.

Transfer Financial Accounts
Move your primary checking and savings accounts to banks in your new state. Keep detailed records of when accounts were closed in New York and opened elsewhere.

Build Ties in Florida: Ways to Lean Into Your New Neighborhood

Now comes the active part: establishing a Florida domicile with actions that prove you’ve made it your new home.

Get Your Driver’s License in Florida Within 10 Days 
This isn’t optional. Florida law requires new residents to obtain a driver’s license in Florida within 30 days of establishing residency. Register your vehicles at the same time. The dates on these documents become crucial audit evidence.

Register to Vote 
Complete your voter registration Florida as soon as you get your driver’s license. This is one of the strongest indicators of domicile intent. Vote in Florida elections, not New York ones.

Declare Florida on Your Federal Tax Return 
When you file your federal taxes, list Florida as your state of residence. This creates a federal record of your domicile change that’s hard for New York to dispute.

Join Local Organizations 
Join a country club, religious institution, or community organization in Florida. These memberships show you’re building a social life in your new state, not just parking money there.

Claim Your Homestead & Other Benefits

One of the biggest advantages of establishing a Florida domicile is the homestead exemption. Don’t miss the deadline.

File Form DR-501 by March 1 
The homestead exemption application must be filed by March 1 of the year you want the exemption to take effect. This can save you thousands in property taxes annually and serves as strong proof of domicile.

Apply for Senior Exemptions if Eligible 
If you’re 65 or older, you may qualify for additional property tax exemptions. File these applications at the same time as your homestead exemption.

Switch Insurance Policies 
Update your homeowner’s insurance to reflect Florida as your primary residence. Car insurance should also be switched to Florida coverage, with rates based on your new zip code.

Update Professional Licenses 
If you hold any professional licenses (medical, legal, real estate), transfer them to Florida or let New York licenses lapse if you’re not using them.

Financial & Medical Footprint

Your day-to-day financial and medical activities create a paper trail that auditors will scrutinize. Make sure that trail leads to Florida.

Open Local Bank Accounts 
Establish primary banking relationships in Florida. Use these accounts for everyday expenses, not just vacation spending. Keep your New York accounts minimal and clearly secondary.

Move Brokerage Mailing Address 
Update all investment accounts, retirement accounts, and brokerage statements to your Florida address. This includes 401(k)s, IRAs, and any accounts with previous employers.

Pick a Florida Primary-Care Doctor 
Establish a relationship with a Florida doctor and make this your primary medical provider. Schedule routine checkups and annual physicals in Florida, not New York.

Update Prescriptions and Medicare Plan 
Transfer prescriptions to Florida pharmacies. During Medicare open enrollment, choose a plan that reflects Florida as your primary residence. 

Switch Utility Services
When you move, keep copies of final bills from New York utilities and startup letters from Florida utilities. These dated documents help establish your move timeline.

Create an Audit-Proof Documentation Kit

The difference between winning and losing a domicile audit often comes down to documentation. Here’s what you need to keep:

Move Receipts and Contracts 
Keep receipts from moving companies, real estate closing documents, and any contracts related to your relocation. These establish the timeline of your move.

Dated Utility Start Letters 
Request dated letters from Florida utilities confirming when service began at your new address. These letters carry significant weight in domicile disputes.

Sworn Affidavit of Domicile 
File a sworn affidavit with your new county stating your intent to make Florida your permanent home. This is a legal document that shows clear intent.

Running Day-Tracker Log 
Maintain a detailed log of where you spend each day. Use dedicated apps or digital spreadsheets that sync to the cloud. Include receipts, photos, and other objective evidence of your location.

Professional Service Records 
Keep records of when you started using Florida doctors, dentists, accountants, and other professionals. The dates matter for establishing when you truly shifted your center of life.