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 aggressively audit former residents; others have no income tax at all.
Even if you eliminate 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 an important pre-departure step.
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 guideNew Mexico taxes residents on worldwide income. Learn the domicile requirements, termination steps, and how to stop filing New Mexico taxes from abroad.
Read guideSouth 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.
Read guideMassachusetts taxes residents on worldwide income. Learn the domicile requirements, termination steps, and how to stop filing Massachusetts taxes from abroad.
Read guideTexas has no state income tax, making it a popular domicile for Americans moving abroad. Learn the residency rules, property tax considerations, and other obligations.
Read guideFlorida 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.
Read guideWashington 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.
Read guideNevada 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.
Read guideTennessee has no state income tax on wages, making it an attractive domicile for Americans moving abroad. Learn the residency rules and limited tax obligations.
Read guideHawaii 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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State Tax Questions?
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