New York’s tax authorities are intensifying their pursuit of wealthy residents attempting to flee high taxes by relocating to Florida, employing rigorous audits and domicile scrutiny that experts describe as relentless. As incoming Mayor Zohran Mamdani advances plans for a 2% city income tax increase on millionaires—pushing combined state and local rates toward 16.8% before federal levies—the state’s Department of Taxation and Finance is poised to ramp up enforcement resources. This crackdown comes amid accelerating outmigration, with nearly 900,000 residents departing between 2021 and 2024, per Empire Center analysis of Census data.
The so-called “six-months-and-a-day” rule—spending fewer than 184 days in New York—offers a false sense of security, tax attorneys warn. True domicile requires comprehensive proof, including updated driver’s licenses, voter registrations, bank accounts, and even relocating personal items like artwork or wedding photos. “New York is an extremely aggressive state when it comes to state income taxes. They do not like people leaving and they will do whatever they can to trap you back into the New York tax net,” said Christine Concepcion, an attorney specializing in tax matters, in a New York Post interview.
Even remote workers for New York-based firms face the “convenience of the employer” rule, taxing income if working from afar benefits the company. A National Taxpayers Union Foundation case involved a Missouri resident spared taxes only because he avoided the office entirely; a single holiday party visit would have triggered liability. Mamdani’s tax agenda, detailed in Gothamist, targets earners over $1 million, potentially channeling funds into more audits akin to practices in high-enforcement regimes…