What Is a Florida Declaration of Domicile? Fla. Stat. 222.17, the 183-Day Rule, and Domicile Audits Explained
State tax authorities have spent the past decade treating outbound moves as revenue events. New York initiated more than 3,000 residency audits a year on high earners in the late 2010s, collecting an average of over $140,000 per audited taxpayer, and enforcement practices developed there have spread to other high-tax states. At the center of

