State Tax Obligations for Americans 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.

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.

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.

New Mexico taxes residents on worldwide income. Learn the domicile requirements, termination steps, and how to stop filing New Mexico taxes from abroad.

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.

Massachusetts taxes residents on worldwide income. Learn the domicile requirements, termination steps, and how to stop filing Massachusetts taxes from abroad.

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.

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.

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.

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.

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.

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.

New Jersey taxes residents on worldwide income and has a 30-day bright-line nonresident test for domiciliaries. Learn domicile rules, part-year filing, source income, and departure evidence.

Pennsylvania taxes residents on worldwide income and applies a 30-day nonresident test for domiciliaries. Learn domicile rules, statutory residency, and source income for Americans abroad.

Illinois taxes residents on worldwide income but presumes nonresidence after an absence of one year or more. Learn domicile rules, temporary-purpose tests, and source income for Americans abroad.

Colorado taxes residents on worldwide income and presumes that a domiciliary who leaves for a foreign job assignment has not abandoned Colorado domicile. Learn domicile rules, statutory residency, and source income.

Arizona taxes residents on worldwide income but is not generally considered a sticky state. Learn domicile rules, the nine-month presumption, and source income for Americans abroad.

Georgia taxes residents on worldwide income and treats a resident as continuing to be a resident while temporarily absent. Learn domicile rules, part-year filing, and source income.

Ohio taxes residents on worldwide income and uses a contact-period and abode framework to determine domicile. Learn Ohio's non-domicile statement, source income, and departure evidence.

Michigan taxes residents on worldwide income and deems an individual present in Michigan at least 183 days to be a resident. Learn domicile rules, part-year filing, and source income.