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Florida Residency and NJ/NY taxes

Forum|Forum|1 year ago
March 17, 2025
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2024: Lived in NJ and worked in NY. On Nov.15th moved to Florida full-time and was receiving a NY based paycheck until January 2, 2025. I am aware of Florida's 183 rule. At what point does the count begin: on Nov. 15th or January 2nd? When I received my Florida driver's license? When I purchased my home in 2022? I am looking to close out my 403b and wanted to avoid NJ/NY tax implications. Thank you in advance...

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Best answer by MAK70

It is fact and circumstance- based. Below is from the Part-Year Residents and Nonresidents - NJ.gov. You would have a strong case that you changed domicile in November just in the way you worded your question, but the more tangible proof you have (driver's license, voter registration etc) always helps.

Domicile is the place and state you consider your permanent home — the place where you intend to return after a period of absence (e.g., vacation, business assignment, educational leave).
You have only one domicile, although you may have more than one place to live. Your domicile continues until you establish a new permanent home elsewhere.

The Division considers many factors when determining if New Jersey is your domicile, including:
• Your intent;
• Where you register to vote;
• Your driver’s license and vehicle registration;
• Where you have family ties;
• Whether your federal tax return lists New Jersey as a home address;
• Location of bank accounts;
• Whether you participated in a New Jersey property tax relief program.

M

MAK70Answer

It is fact and circumstance- based. Below is from the Part-Year Residents and Nonresidents - NJ.gov. You would have a strong case that you changed domicile in November just in the way you worded your question, but the more tangible proof you have (driver's license, voter registration etc) always helps.

Domicile is the place and state you consider your permanent home — the place where you intend to return after a period of absence (e.g., vacation, business assignment, educational leave).
You have only one domicile, although you may have more than one place to live. Your domicile continues until you establish a new permanent home elsewhere.

The Division considers many factors when determining if New Jersey is your domicile, including:
• Your intent;
• Where you register to vote;
• Your driver’s license and vehicle registration;
• Where you have family ties;
• Whether your federal tax return lists New Jersey as a home address;
• Location of bank accounts;
• Whether you participated in a New Jersey property tax relief program.

R

Ronin10460Author

Thanks again. Following up: I have no Source based income from NJ or NY. Nor any ties whatsoever. No EZ Pass or travels through either stare. The last paycheck from NY was 12-31-2024. I am no longer a resident of the above states. The question: Are any retirement withdrawals done before the 183 day rule applicable to NY/NJ? Or is it "Calendar " year?

Does this apply: H. REPT. 109-542- State taxation of retirement income.