Moving from New York to Florida: what happens to your taxes
New York City’s income tax stops when you stop living in the city: it taxes residents only. New York State keeps taxing any pay it treats as New York-source, and if you keep working remotely for a New York employer, that usually means all of it.
With a Florida-based job, both layers go away. On $150,000 (single) that’s about $13,670 a year; keep the New York job and it’s about $5,379, the city tax alone.
By Jake KozloskiUpdated
What you save depends on where your pay comes from
Same salary, same filing status, a full year living in Florida. The difference is whether New York still treats your pay as earned in New York:
- None of your pay is New York-source, for example a job based in Florida. You stop paying New York State and New York City income tax.
- All of it stays New York-source: you work remotely for a New York employer that has no bona fide office where you work. You stop paying New York City tax; New York State still taxes the wages, computed as if you lived there.
Federal tax, Social Security, and Medicare don’t change with the move. Try your own salary, either job, in the take-home pay calculator.
Are you still a New York resident?
New York taxes residents on all their income, wherever it’s earned. You’re a resident if New York is your domicile, the place you intend as your permanent home, or if you keep a home there and spend enough of the year in the state:
You are a New York State resident for income tax purposes if: your domicile is New York State … or you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year.
The second test catches people who move their official home to Florida but keep a New York apartment and spend half the year there. Any part of a day in New York counts as a day, except a day you’re in New York only to travel through it (changing planes at JFK, say) or confined to a medical institution such as a hospital (outpatient visits still count), per the state’s audit guidelines.
Changing your domicile takes more than paperwork:
Your New York domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your New York domicile and established a new domicile outside New York State. This means shifting the focus of your life to the new location. It is not enough simply to file a certificate of domicile or register to vote in the new location.
When New York audits a move, it starts with five things:
An analysis of the five primary factors (Home, Active Business Involvement, Time, Items Near & Dear and Family Connections) should generally provide a basis for New York domicile before documentation concerning the "other" factors is requested from the taxpayer.
In practice: which home you live in and how you use it, where your work is run from, where you spend your time, where the things you care most about are, and where your family is.
Working remotely for a New York employer
This is where most of the expected savings go missing. New York’s guidance for telecommuters:
If you are a nonresident whose primary office is in New York State, your days telecommuting are considered days worked in the state unless your employer has established a bona fide employer office at your telecommuting location.
The rule behind it is the convenience-of-the-employer test: days worked outside New York count as New York days unless the employer’s needs, not your own convenience, put you there.
However, any allowance claimed for days worked outside New York State must be based upon the performance of services which of necessity, as distinguished from convenience, obligate the employee to out-of-state duties in the service of his employer.
A home office counts as a bona fide employer office only in narrow cases, such as special facilities your job needs that the employer can’t provide at its office, or a mix of factors like the employer requiring you to work from home and you meeting clients there:
In order for an office to be considered a bona fide employer office, the office must meet either: a) the primary factor, or b) at least 4 of the secondary factors and 3 of the other factors.
What does stop is the city tax:
As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state. If you are a nonresident, you are not liable for New York City personal income tax.
Days you actually work in New York, like a week at the office, are New York-source for any job. A Florida-based employer and a Florida job title don’t change that.
The year you move
For the year you move, you file New York’s part-year resident return (Form IT-203): New York taxes everything you receive while you live there, then only New York-source income after you leave.
For part-year residents, New York source income is the sum of the following with adjustments for special accruals: all income reported on your federal return for the period you are a resident of New York State; and the New York source income for the period you were a nonresident of New York State.
Watch pay you earned before the move but received after it. The form’s instructions give the example of a bonus awarded before the move and paid after it: it’s taxed as income from your New York resident period.
If you are an individual moving out of New York State, accrued income is income you earned during your New York State resident period but did not receive until after you became a nonresident of New York State.
New York City works the same way: city tax applies to the part of the year you lived in the city, figured on Form IT-360.1 and filed with your state return.
The Florida side
Florida’s constitution rules out a state tax on its residents’ income:
No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state.
Florida levies no personal income tax, and Miami has no city income tax. To document the move, many people file a Declaration of Domicile with their county clerk:
Any person who shall have established a domicile in this state may manifest and evidence the same by filing in the office of the clerk of the circuit court for the county in which the said person shall reside, a sworn statement showing that he or she resides in and maintains a place of abode in that county which he or she recognizes and intends to maintain as his or her permanent home.
It’s evidence of intent, not proof on its own. New York looks at your whole life, as above. Florida makes up for the missing income tax with sales and property taxes; the homepage tax comparison has both.
This guide explains the published rules; it isn’t tax advice. For a move with equity compensation, a business, or homes in both states, talk to a tax professional.
Common questions
When does New York City tax stop after I move to Florida?
When you stop being a New York City resident. The city taxes residents only, so for the year you move you owe city tax on the part of the year you lived there (Form IT-360.1, filed with your state return) and none after, even if you keep a New York job.
Is 183 days the rule for New York residency?
Not quite. New York’s count is 184 days, and it only matters if you also keep a permanent place to live in the state for substantially all of the year. Any part of a day counts as a day, except a day you’re in New York only to travel through it (changing planes at JFK, say) or confined to a medical institution such as a hospital (outpatient visits still count). And if New York is still your domicile, you’re a resident however few days you spend there, apart from narrow exceptions.
Does a Florida Declaration of Domicile end New York residency?
Not on its own. It’s evidence of your intent under Florida law, but New York’s guidance says filing a certificate of domicile or registering to vote isn’t enough: you have to shift the focus of your life. Auditors weigh your homes, business ties, where you spend your time, where your most treasured belongings are, and your family.
Can my home office in Miami count as a bona fide employer office?
Only in narrow cases. New York’s test requires either special facilities your job needs that the employer can’t provide at its office, or at least four “secondary” and three “other” factors, such as the employer requiring the home office as a condition of employment, a business reason for an office in your area, and regular client meetings there. Without that, your remote days count as New York days.
Keep reading
Sources
- NY Tax Department: filing, residency, and telecommuting FAQs (current rules; checked )
- NY Tax Department: resident, nonresident, and part-year resident definitions (current rules; checked )
- NY TSB-M-06(5)I: the convenience of the employer test and bona fide employer offices (current rules; checked )
- NY Form IT-203 instructions (nonresident and part-year resident return) (current rules; checked )
- NY Nonresident Audit Guidelines (2021) (current rules; checked )
- Florida Statutes §222.17 (declaration of domicile) (current rules; checked )
- Florida Constitution, Article VII, Section 5 (no tax on residents’ income) (current rules; checked )
- IRS Rev. Proc. 2025-32 (2026 federal brackets & standard deduction) (2026; checked )
- SSA contribution and benefit base (2026 wage base $184,500) (2026; checked )
- IRS Topic 560 (Additional Medicare Tax thresholds) (2026; checked )
- NY DTF withholding & 2026 rate schedules (3.9–10.9%) (2026; checked )
- NY DTF IT-201 instructions: New York City tax rate schedule (3.078–3.876%) (2026; checked )
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