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Level 7
May 24, 2023
Solved

Florida-Virginia "snowbirds" retired couple

  • May 24, 2023
  • 1 reply
  • 29 views

They live more than half the year in Florida that has no income tax. Is it possible to divide their income according to ratio of residence? But there is no way to indicate their particular calendar in a part-year Virginia return. Their income is from pensions and social security.

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Best answer by sjrcpa

@IRonMaN   I already asked where they vote and didn't get an answer.  Knowing the politics of some of the people in those two states, I figured the answer was "both."  I don't know if either state requires a declaration of homestead, or allows a homeowner to have more than one.  My bet is that when they sell the Virginia house, they'll want to claim it was their principal residence two out of the last five.  But then, can half-years be counted for Section 121 purposes?


Half years can count for 121. Days are commonly used.

Florida has an affidavit of residence.

Greta- they can't claim part year residency every year. That won't fly. They need to have a principal place of residence/domicile. If the facts support it, each can be domiciled in a different state.

 

1 reply

BobKamman
Level 15
May 24, 2023

Where do they own real estate?  Where do they register their cars? What state issued their driver license?  Where do they vote?  Virginia might consider them a full-year resident.  And Virginia might be right.  

GretaAuthor
Level 7
May 24, 2023

They own real estate in both states. Wife has Florida driver license and Florida registered car. Husband's driver license is in Virginia. They (themselves) filed jointly on the federal with FL address. May I file husband as MFS in Virginia full year, and wife full year in FL with no state tax return?

IRonMaN
Level 15
May 24, 2023

Where are they registered to vote?  Which state is their home homesteaded in?

Slava Ukraini!