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 issue and addressed empirical data in recent changes in domicile patterns, audit activity and enforcement, and recent regulatory and case law developments. Part 2 contains practical and planning considerations.
10 minute readNovember 28, 2025 at 05:52 AM