州税ガイド
海外在住アメリカ人の州税義務
州によっては海外へ移住しても税務上のつながりが残ります。州税、住所の終了手続き、注意点を確認しましょう。
州税の落とし穴
連邦税の義務は米国市民にどこまでも付いてきます。一方、州税は住所と居住者規則によって決まり、州ごとに大きく異なります。
FEIEやFTCで連邦税が減っても、以前の州が居住者と判断すれば州税が発生する場合があります。海外移住前に州の居住関係を正しく終了することが重要です。
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.
ガイドを読むVirginia 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.
ガイドを読むNew 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.
ガイドを読むNew Mexico taxes residents on worldwide income. Learn the domicile requirements, termination steps, and how to stop filing New Mexico taxes from abroad.
ガイドを読むSouth Carolina requires a clear break in domicile to stop state tax obligations. Learn the termination steps, common audit triggers, and how South Carolina taxes income for Americans living abroad.
ガイドを読むMassachusetts taxes residents on worldwide income. Learn the domicile requirements, termination steps, and how to stop filing Massachusetts taxes from abroad.
ガイドを読むTexas has no state income tax, making it a popular domicile for Americans moving abroad. Learn the residency rules, property tax considerations, and other obligations.
ガイドを読むFlorida has no state income tax, making it a popular domicile for Americans moving abroad. Learn the residency rules and why Florida is a top choice for expat state domicile.
ガイドを読むWashington has no state income tax but enacted a 7% capital gains tax in 2022. Learn the residency rules and how Washington taxes investment income for Americans living abroad.
ガイドを読むNevada has no state income tax and no corporate income tax, making it an attractive domicile for Americans moving abroad. Learn the residency rules and obligations.
ガイドを読むTennessee has no state income tax on wages, making it an attractive domicile for Americans moving abroad. Learn the residency rules and limited tax obligations.
ガイドを読むHawaii has some of the highest state income tax rates in the US and aggressively pursues former residents. Learn the residency rules, termination steps, and how to stop filing Hawaii taxes from abroad.
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