State Tax Guides
State Tax Obligations for Americans Abroad
Some states never let go. Learn which states chase expats for tax, how to terminate domicile, and what traps to avoid.
The State Tax Trap
Federal tax obligations follow US citizens everywhere. But state tax obligations depend on domicile and residency rules that vary dramatically by state. Some states (California, New York, Virginia) aggressively audit former residents. Others (Texas, Florida, Nevada) have no income tax at all.
Even if you eliminate your federal tax liability through the FEIE or FTC, you may still owe state tax if your former state considers you a resident. Terminating state residency properly is one of the most important pre-departure steps for Americans moving abroad.
California is the most aggressive state in pursuing former residents for state income tax. Learn the safe harbor rules, domicile requirements, and termination steps for Americans living abroad.
Read guideVirginia requires a clear break in domicile to stop state tax obligations. Learn the termination steps, common audit triggers, and how Virginia taxes income for Americans living abroad.
Read guideNew York uses both statutory residency and domicile tests. Understand the 184-day rule, the domicile presumption, and how to terminate New York tax obligations when moving abroad.
Read guideState Tax Questions?
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