Connecticut Residency When Moving to Florida
Domicile, the 183-day rule, the part-year return, the remote-work rule, and selling after the move
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Connecticut taxes residents on worldwide income. A person remains a resident if Connecticut is their domicile, or if they keep a permanent place of abode there and spend more than 183 days in the state. Moving to Florida means changing domicile and, if keeping a Connecticut home, staying under the day count. The move year is a part-year return.
On this page
The tests
| Test | Rule |
|---|---|
| Domicile | Permanent home; requires establishing Florida and abandoning Connecticut |
| Statutory residency | Permanent place of abode in Connecticut plus more than 183 days in the state |
| Part-year | Form CT-1040NR/PY for the move year — all income while resident, Connecticut-source income after the move |
After the move
Connecticut-source income stays taxable: Connecticut wages, rental property, and business income. Connecticut's convenience-of-the-employer rule applies only to nonresidents whose home state uses a similar test; Florida has no income tax and no such test, so days a Florida resident works from Florida for a Connecticut employer aren't Connecticut-source. Days worked in Connecticut are taxable once the employee is present there more than 15 days in the year. Retirement income is protected from nonresident taxation by federal law (the pensions guide).
Selling Connecticut property
Connecticut doesn't require income tax withholding at closing when a nonresident individual sells Connecticut real estate (unlike New Jersey), but the gain is Connecticut-source income reported on Form CT-1040NR/PY — so plan for it with estimated payments (Form CT-1040ES).
Estate and gift tax
Connecticut has its own estate and gift tax — for 2026 the exemption is US$15 million, matching the federal basic exclusion, with a flat 12 percent rate above it and combined estate and gift tax capped at US$15 million. It reaches a Connecticut domiciliary's estate (reduced proportionally for real and tangible property located elsewhere) but only a nonresident's Connecticut real and tangible property — another reason domicile at death matters for Connecticut movers.
Frequently asked questions
How do I stop being a Connecticut resident?
Change your domicile to Florida, and keep days in Connecticut at 183 or fewer if you keep a home there.
Does Connecticut tax remote work for a Connecticut employer?
Not for days you work from Florida — Connecticut's convenience rule reaches only residents of states with a similar test, and Florida has none. Days you work in Connecticut are taxable once you're there more than 15 days in the year.
Does Connecticut have an estate tax?
Yes — with a US$15 million exemption for 2026; domicile at death decides whether it reaches your whole estate or only Connecticut real estate and tangible property.
Is my pension taxable in Connecticut after I move?
No — federal law protects nonresidents' retirement income.
Official sources
The Connecticut Department of Revenue Services explains that you are a resident if: “You were not domiciled in Connecticut but you maintained a permanent place of abode in Connecticut during the entire 2025 taxable year and spent a total of more than 183 days in Connecticut during the 2025 taxable year.” — Connecticut Department of Revenue Services, Connecticut Nonresident and Part-Year Resident Income Tax Information, https://portal.ct.gov/drs/individuals/nonresident-part-year/tax-information
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles Connecticut part-year and nonresident returns, residency planning, and nonresident property sales. See pricing or book a call.
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