SESSION NO. 5

How much time must you spend in Florida?

Cannot be present in New York State for more than 183 days in any calendar year. Leave 7:00 a.m. on Friday and return 11:00 p.m. on Sunday

The days do not have to be consecutive days.

In counting the days, any part of a day is counted as a full day.

Some exceptions. Confined in a hospital

The burden of proof is on the retiree to show that he was not in New York State for more than 183 days.

Keep a daily diary showing all trips to New York and Florida and whereabouts on each day.