The calendar is moving toward fall. The days are getting shorter. Around Buffalo and Erie County, many snowbirds are beginning to think about the drive or flight back to Florida.
You may already have a packing list. You may be arranging mail, checking the car, or scheduling one last appointment before leaving New York.
There is another list worth completing first.
Snowbird estate planning before heading to Florida can help you travel with greater confidence. A seasonal move between New York and Florida creates planning questions that a standard, one-state estate plan may not address. Your home, accounts, medical care, tax residency, and important documents may all be connected to both states.
Before you head south to Clearwater, St. Petersburg, Dunedin, Largo, Safety Harbor, or Bradenton, use this checklist to identify what needs attention.
Important: This article provides general information. It is not legal advice. Laws and policies vary, and the right steps depend on your family, assets, residency, and documents. Reading this article does not create an attorney-client relationship.
1. Review your domicile and New York day count
You can have more than one residence. You can have a home in Buffalo and a condominium in Florida. But for New York income tax purposes, you generally have only one domicile, meaning your permanent home and the place you intend to return to.
The New York State Department of Taxation and Finance explains domicile as the place you intend to have as your permanent home. New York also explains that changing your domicile requires more than filing one form. Your overall lifestyle and connections may matter.
New York’s statutory residency rules can create another issue. If you maintain a permanent place of abode in New York for substantially all of the taxable year and spend 184 days or more in New York, which means more than 183 days, you may be treated as a New York resident for income tax purposes, even if your domicile is elsewhere. New York counts any part of a day as a day in the state.
Before you leave, consider:
- Start tracking your New York days for the calendar year.
- Save travel records, including airline confirmations, hotel receipts, and toll records.
- Review where your driver’s license, voter registration, vehicle registration, and mailing addresses are maintained.
- Consider whether you are claiming residency-based benefits in New York or Florida.
- Discuss your circumstances with a qualified tax professional.
The New York residency FAQ provides official information about domicile, permanent places of abode, and the 184-day rule.
Do not assume that spending more time in Florida automatically changes your legal or tax status. Your facts matter.
2. Check whether your will and trust match your two-state life
Your will may still reflect your life from several years ago. Your trust may name an old address, an outdated fiduciary, or beneficiaries who no longer fit your wishes.
A New York document may be recognized in Florida in some circumstances. That does not mean it should be left unreviewed. Florida has its own rules regarding execution, homestead property, probate, fiduciaries, and other planning issues.
Florida’s homestead protections can also affect how a Florida home passes to heirs, which can be a major issue for snowbirds.
If you own real estate in both states, review:
- Your current will.
- Any revocable living trust.
- The people named as executor, trustee, or successor trustee.
- The distribution plan for your New York and Florida homes.
- Whether your trust is properly funded.
- Whether each deed and account title supports the plan.
- Whether your documents reflect your current domicile and family circumstances.
A will is not a substitute for proper asset coordination. If a Florida home remains in your individual name, your family may face a Florida probate proceeding after your death. If your New York property is not coordinated with your plan, a separate proceeding may also be necessary.
Our Snowbird & Dual-Resident Estate Planning page explains how New York and Florida property, trusts, powers of attorney, and health care documents can fit into one coordinated planning process.
3. Confirm that your beneficiary designations still work
Some of your most valuable assets may pass outside your will. These often include:
- Retirement accounts.
- Life insurance policies.
- Payable-on-death bank accounts.
- Transfer-on-death investment accounts.
- Annuities.
- Employer benefits.
The beneficiary form attached to an account may control who receives that asset. Your will may not override it.
Before heading south, contact each financial institution and review:
- Primary beneficiaries.
- Contingent beneficiaries.
- Spousal designations.
- Trust designations.
- The effect of a beneficiary’s death.
- Whether the designation still matches your current estate plan.
Watch for common problems. An ex-spouse may still be listed. A deceased child may have no updated descendants listed. A trust may be named in a way that does not match your current planning goals.
Hypothetical example: A retired couple updated their trust after one grandchild was born but never changed the beneficiary forms on their retirement accounts. Their documents gave different instructions. Their family could face confusion and additional legal work when trying to determine which instructions control.
This is why a plan review should examine your documents and your assets together.
For more information, read The Beneficiary Trap: Why Your Life Insurance Can Still End Up in Probate.
4. Review your financial power of attorney
A financial power of attorney names someone to act for you if you cannot manage financial or legal matters yourself. That person may need to:
- Pay bills.
- Manage bank accounts.
- Handle insurance claims.
- Work with investment firms.
- Sign tax documents.
- Manage or sell real estate.
- Coordinate care and household expenses.
A power of attorney prepared years ago may not name the right agent. It may also contain powers that no longer fit your needs.
Florida institutions may be more comfortable with a document that follows Florida requirements and terminology. New York institutions may have their own review procedures. Even where an out-of-state document may be recognized, a bank or title company may request additional review before accepting it.
Ask your attorney whether you need:
- A New York power of attorney.
- A Florida power of attorney.
- A coordinated set of documents for both states.
- Updated powers for real estate, digital assets, taxes, or business interests.
The Florida Bar’s consumer information about powers of attorney offers general information about Florida financial powers of attorney.
5. Confirm health care documents for Florida
Your health care plan should travel with you.
Review your:
- Health care proxy or agent designation.
- Living will.
- HIPAA authorization.
- Emergency contact information.
- Physician and hospital records.
- Instructions for your family and health care agents.
Florida commonly uses a Designation of Health Care Surrogate for medical decision-making. Florida law also addresses advance directives prepared in another state. However, a document that is legally valid does not always provide a smooth experience when a Florida hospital or provider needs to use it.
Consider having Florida-specific documents reviewed or prepared if you spend substantial time in Florida. Give copies to:
- Your Florida primary care provider.
- Your New York provider.
- Your health care agent.
- A trusted family member.
- The hospital system you are most likely to use.
The Florida Bar’s guide to living wills, health care surrogates, and advance directives provides general information. You can also review the Florida Agency for Health Care Administration’s advance directives resources.
Medicare also covers voluntary advance care planning in certain situations. The Medicare advance care planning page explains how these conversations may be part of a Welcome to Medicare visit or yearly Wellness visit.
6. Organize the documents you will need in Florida
Do not place your only original documents in a suitcase or checked luggage. Instead, create a secure document system before you leave.
Keep accessible copies of:
- Your will.
- Your trust and certification of trust.
- Financial powers of attorney.
- Health care directives.
- HIPAA authorizations.
- Insurance information.
- Real estate deeds.
- Recent account statements.
- Important contact information.
- A list of digital accounts and devices.
Tell your agents where the documents are located. Make sure they know how to contact you in both states.
You may also want to store encrypted digital copies in a secure system. Digital copies do not replace originals when an institution or court requires them, but they can help your family locate important information.
7. Schedule your plan review before the season begins
Late summer is a practical time for a review. You are still in New York. You know what changed during the year. You can address open questions before the drive or flight south.
A Life & Legacy Planning® review looks beyond a stack of documents. We discuss:
- Your family relationships and concerns.
- Your New York and Florida properties.
- Your intended domicile.
- Your financial accounts and beneficiary designations.
- Your incapacity plan.
- Your health care wishes.
- Your goals for staying out of court and conflict.
Then we help you identify which documents, titles, and instructions need attention.
A review does not mean that every document must be replaced. Sometimes the plan needs a focused update. Sometimes the larger issue is that an asset was never aligned with the existing plan.
Start your Florida season with greater confidence
Your return to Florida should be about enjoying the Gulf Coast, reconnecting with friends, and settling into the season. It should not begin with uncertainty about whether your family can use your documents or find your important records.
If you split your time between Erie County and Florida’s Gulf Coast, we can help you review the connections between your life in both states. Santopolo Law, PLLC serves families in Western New York and along the Florida Gulf Coast corridor, including Clearwater, St. Petersburg, Dunedin, Largo, Safety Harbor, and Bradenton.
Contact Santopolo Law, PLLC to schedule a Life & Legacy Planning® consultation. A simple conversation can help you understand what needs attention before you head south.
Attorney Advertisement
Santopolo Law, PLLC
300 International Dr., Ste. 100
Buffalo, NY 14221
Serving Western New York and Florida’s Gulf Coast through in-person and virtual consultations.
This article is general information, not legal advice. Laws and policies vary by state and change over time. Your situation may require advice from an estate-planning attorney, tax professional, or other qualified adviser. Reading this article does not create an attorney-client relationship.