Generally, you must file a New York State resident income tax return if you are a New York State resident and meet any of the following conditions. File a Declaration of Florida Domicile in your county official records, indicating you intend to be a Florida resident.Jones Foster attorney Matthew Worsham outlines tips for New York residents who wish to move to Florida and avoid costly mistakes. File a final tax return in your previous state of residence and submit your Federal Form 1040 to the Internal Revenue Service with your new Florida address.