Florida is now the fastest-growing state in America, according to 2022 population estimates by the U.S. Census Bureau. While some are drawn to the sun, warmth, and beaches, others are drawn to Florida's tax benefits and homestead protections. Regardless of the reasons behind a Florida relocation, new residents need to ensure that they properly abandon their prior residency or risk having to pay taxes to their former home states. This article examines how one Nebraska couple fell into this trap, and it provides tips for renouncing New York domicile/residency.