Filing state taxes as a pandemic related WFH move

Q: Have you changed everything to Florida: drivers license, car registration, voting, banking...?

A: Not everything - I do not drive and I kept my NY id. I do not have voter registration - funnily for 2020 elections I never got my mail in ballot. For 2021, I am planning to get my FL id. But, I did change my mailing address with my bank and I of course paid new utilities at my new apartment in Miami and I have not been in NY since April.

The reason for the question is that you need to convince New York state, that you are no longer a resident of New York. Temporary moves don't change your situation.

Keeping the New York ID is problematic if you are trying to prove you have left New York for good.

If you are aren't registered to vote anywhere then the status doesn't prove your intent for either state. But If you had registered to vote in Florida, that would be a good sign that you have left New York.

According to New York State:

How do I know if I am a resident of New York State for income tax purposes?

Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. For most people this is straightforward: the primary residence where you live is both your state of domicile and the state in which you are a resident for tax purposes. However, you can still be considered a resident of New York State for income tax purposes even if you are not domiciled in the state. (See below, “Can I be a resident of New York State if my domicile is elsewhere?”)

What is my domicile?

The terms domicile and residence are often used synonymously, but for New York State income tax purposes, the two terms have distinctly different meanings.

In general, your domicile is your permanent and primary residence that you intend to return to and/or remain in after being away (for example, on vacation, business assignments, educational leave, or military assignment).

Residence means a place of abode. An individual may have several residences—e.g., houses, apartments, condos, and/or other places to live or physical dwellings in which they reside—and some may be in different states.

However, while you may have multiple residences, you can only have one domicile. An individual may live in a certain residence for a temporary period of time, which could be an extended period of time, but if it’s not the place they ultimately attach themselves to and intend to return to, it’s still not their domicile.

Furthermore, 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. All aspects of a person’s life are considered in determining whether a person’s domicile has changed.

If you are still considered to have a New York domicile, then the income that you hoped to associate to Florida may still be taxed by New York.