It’s that time of year when the snowbirds are breaking out their suitcases and making travel plans to flee the Empire State before the snowflakes start flying. Anyone who has experienced the past few New York winters can appreciate the desire to avoid the back-breaking shoveling, frozen eyelashes and wind-burned cheeks of a typical New York February.

While weather is certainly one incentive to fly off to southern climates, many snowbirds, some of whom may be clients, are heading south for an additional reason—to establish or maintain their non-New York residency for tax purposes.

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