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Message: [QUOTE="Edward Sargent, post: 4990320, member: 912"] When we first started snowbirding between Mass and FL there was a NY Times article about northeast states enforcing residency between their state and Florida. In Florida to establish residency you need to own property, pay property tax, register your car in FL, have a FL drivers license and a FL voter registration card. In the Times article the three states that were doing the most enforcement were NY, NJ and MA. Also in the article they reported that Derek Jeter's FL residency was being challenged as he had homes in both NY and FL. The IRS tried making the point that Jeter worked for the NY Yankees. Jeter won the challenge by pointing out that the NY Yankees are a FL registered company. [/QUOTE]