This is Part 2 of a two-part article dealing with a taxpayer’s domicile and residence status as it pertains to tax planning in relocation from New York to Florida. Part 1 appeared in the Nov. 18, 2025 ...

In Matter of Zelinksy (N.Y.S. Tax App. Trib., 2025), the Tax Appeals Tribunal examined, for the purpose of determining New York source income, the “convenience of the employer rule,” which applies ...

Florida has long been a magnet for businesses seeking a favorable economic climate, lower tax burdens, and a pro-business regulatory environment. For entities looking to leverage these advantages by ...