Expatax Guide

State-Specific

How states like California, New York, and New Mexico treat residents who move abroad — and how to actually leave for tax purposes.

  1. 01
    Leaving California for tax: the residency trap
    California's Franchise Tax Board pursues former Californians for years after they leave — across borders, across decades, across millions in disputed tax. Here's how California defines domicile, what severance actually requires, and the safe-harbor provision that can save you.
    11 min read540NR1040
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