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COVID-19 Resources

Click here to access our extensive COVID-19 resources that address a wide variety of topics in general and by industry.

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HHS limits the use of guidance documents in civil enforcement actions

May 1, 2021

HHS limits the use of guidance documents in civil enforcement actions


Jan. 22, 2021

So You Have Relocated to Florida and Think You Are No Longer a New York Resident?

As more northeast residents, particularly New Yorkers, decide to leave their current residence and seek a new life in sunny Florida, they need to be acutely cognizant of the gorilla glue approach of the state taxing authorities.

By John J. Raymond, Alan F. Kaufman, Sean C. Langton

Law.com/New York Law Journal

Over the past few years, our taxation practice has seen a substantial uptick in New York residents wishing to relocate and change their domicile to Florida. The COVID-19 pandemic has further accelerated this migration from New York City to more spacious Florida suburbs. Warm weather is not the only factor drawing New Yorkers to Florida, as most New Yorkers are aware of the substantial tax benefits that come with being a Florida resident (e.g., Florida has no state income or estate tax). While establishing residency under Florida law is simple and straightforward, the real challenge is proving to New York that an individual is no longer a New York domiciliary. Our article will provide an overview of domicile under Florida and New York law, and explore the factors necessary to relinquish domicile in New York and effectively become a Florida resident (as reviewed by the tax authorities in New York).

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Reprinted with permission.