Trump, Lifelong New Yorker, Declares Himself a Resident of Florida


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The person also said that Mr. Trump, who is deeply unpopular in New York, was infuriated by a subpoena filed by Cyrus R. Vance Jr., the Manhattan district attorney, seeking the president’s tax returns, which Mr. Trump has not released. Changing his residence to Florida is not expected to have any effect on Mr. Vance’s case, which Mr. Trump has sought to thwart with a federallawsuit.


It was unclear how much time he would spend in New York in the future or if he would keep his triplex at the top of Trump Tower. Under New York law, if he spends more than 184 days a year there, he will have to pay state income taxes.


After The New York Times reported on the move, the president confirmed the decision on Twitter, saying that he would “be making Palm Beach, Florida, our Permanent Residence” and denouncing New York officials.


“I have been treated very badly by the political leaders of both the city and state,” he said, describing his decision as the “best for all concerned.”


Those same leaders seemed to share the sentiment, with Gov. Andrew M. Cuomo of New York noting: “Good riddance. It’s not like Mr. Trump paid taxes here anyway. He’s all yours, Florida.”


Florida, which does not have a state income tax or inheritance tax, has long been a place for the wealthy to escape the higher taxes of the Northeast.


Changing his primary residence could carry significant tax implications for Mr. Trump, although how much is unclear without seeing his returns. But in changing his residence to Florida, he would most likely be avoiding New York State’s top tax rate of nearly 9 percent and New York City’s top rate of nearly 4 percent.

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