Out-of-State and Multi-State Returns

Moving to Florida / snowbirds

Florida does not levy a personal income tax. A move here, or part of the year spent here, can still leave you with a return to file in another state.

Part-year residency

If you made Florida your home during the year, the state you left may treat you as a part-year resident. That typically means you report income earned while you were a resident there. Some states also tax income sourced there after you moved — for example, wages for work performed in that state, or rent from property you still own. Each state writes its own part-year forms and rules. Florida does not have a state personal income tax return for the months you lived here.

Keeping a return in a former home state

People who keep a home in another state and spend part of the year in Florida are often called snowbirds. The other state may still treat you as a resident, or ask for a nonresident or part-year return. Residency tests vary. Some states look at domicile — the place you intend as your permanent home. Others also look at how many days you were present. Changing a driver license or voter registration does not, by itself, decide federal tax. If you still have wages, retirement distributions, or rental property connected to the other state, you may have a return to file there even after you consider Florida home.

We prepare the out-of-state and multi-state returns that come with a move or a split year. Bring last year’s returns from both states, forms that show state withholding, and the dates you moved or spent in each place.