Spending more than 183 days in Florida helps, but auditors increasingly focus on intent rather than just the day count, so a filed Declaration of Domicile, a Florida driver license, voter registration, and moving your primary bank and medical relationships to Florida all matter. High tax states like New York have also started pulling smart meter data from a taxpayer's old home to check whether it sat vacant during the months a person claimed to be in Florida. The safest approach is to keep a dated calendar of where you were each day, save travel and credit card records as you go, and make the Florida property clearly your base rather than reconstructing proof after an audit notice arrives.
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