NASSAUSUFFOLK

that is not correct. you can own a home in nYS and still be deemed a Florida resident as long as your establish domicile in Florida and you spend less than 183 days in New York.

New Jersey has similar rules. You are a nonresident even if you own a home in NJ if NJ is not your domicile and you spent 183 days or less in NJ

OR

NJ was not your domicile, you spent more than 183 in the state but you did not maintain a "permanent" home in NJ.

Vincent J. Preto, CPA

Senior Partner

Wagner & Zwerman LLP

450 Wireless Blvd.

Hauppauge, NY 11788

Tel. (631) 777-1000 Ext. 340

Fax  (631) 777-1008 

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