Breaking Residency with High-Tax States: The 2026 Documentary Roadmap for UHNWIs

This checklist focuses on owners moving to Palm Beach County from New York or California. Both states look at the whole of a person’s life, not a single document, and both expect the taxpayer to show that the move was real.

What New York and California Look At

New York. New York taxes you as a resident if your domicile is New York, or if you maintain a permanent place of abode in New York for substantially all of the taxable year and spend 184 days or more in the state; any part of a day counts as a day. For a change of domicile, New York’s instructions say to compare:

• the size, value and nature of use of your first residence and your newly acquired residence;
• your employment or business connections in both locations;
• the amount of time spent in both locations;
• the physical location of items that have significant sentimental value to you; and
• your close family ties in both locations.

New York says a change of domicile is clear and convincing only when your primary ties are clearly greater in the new location, and that if the Tax Department asks, it is the taxpayer’s responsibility to produce documentation showing the intention to change domicile.

California. California’s Publication 1031 says you will be presumed to be a California resident for any taxable year in which you spend more than nine months in the state, and that your state of residence is generally where you have your closest connections. Its list of factors includes time spent in and outside California, the location of your spouse or registered domestic partner and children, your principal residence, the state that issued your driver’s license, where your vehicles are registered, where you are registered to vote, where you bank, the origination point of your financial transactions, and the location of your doctors, accountants, attorneys and social ties.

Both lists point to the same practical habit: keep records that show where you live, work and spend your days, including utility bills for the Florida home and statements showing where your financial activity takes place.

Primary Documentary Evidence: The “Must-Haves”

On the Florida side, section 222.17, Florida Statutes, lets you record a sworn Declaration of Domicile, and section 196.015 lists the factors a property appraiser may consider when deciding whether a homestead applicant is a permanent resident. These are the core records:

These records matter, but on their own they do not move your domicile. New York says “it is not enough simply to file a certificate of domicile or register to vote in the new location.”

Secondary “Soft Ties”: Anchoring Your Lifestyle

Both states look past paperwork to where your life is centered. To reinforce your Florida domicile, transition your primary social and financial infrastructure to South Florida after acquisition:

• Financial Primary Ties: Move your safe deposit boxes and primary banking relationships to local institutions in Delray Beach or Boca Raton. California lists the location of your bank accounts among its factors, and New York looks at where items of significant sentimental value are kept.
• Professional Licenses: Update professional registrations, business incorporations, and charitable memberships to reflect your Florida domicile. California lists the state where you maintain professional licenses and the location of your social ties.
• Estate Planning: Have a Florida-based attorney update your Will and Trust documents to reflect your Florida residency and Florida law.

The Cost of Non-Compliance

If New York or California concludes that you did not change your domicile, you can remain taxable there as a resident. California notes that residents are taxed on all income, including income from sources outside California, while nonresidents are taxed only on California-source income. New York similarly taxes residents on all income no matter where it is earned. Penalties and interest depend on the facts and on each state’s law, so ask your tax adviser before you file your first part-year or nonresident return.

Sources: New York State Department of Taxation and Finance, residency FAQs; New York Form IT-203 instructions (2025); California FTB Publication 1031 (2025); Section 222.17, Florida Statutes; Section 196.015, Florida Statutes; FLHSMV, New Resident.

If the move spans a sale, a purchase and a property you keep, our guide to coordinating a multi-property relocation shows how to sequence them alongside the documentary evidence above.