Do I owe state income tax if I live abroad?

• Yes, if you’re still a resident/domiciliary of a state that has an income tax. You’re taxed on worldwide income, even while living overseas.
• Usually no, if you’re a nonresident of that state and have no state-source income there. Nonresidents are typically taxed only on income sourced to that state (e.g., rent from property in the state, business income apportioned there, or wages physically worked there).
• Never for state income tax if you validly move domicile to a no-income-tax state—though local/property/sales taxes (and special cases like Washington’s capital-gains excise tax) can still apply.

What decides whether a state can tax me?

Two hooks:

• Domicile/residency. Your permanent legal home. If your domicile is in a taxing state, you’re a resident and owe tax on worldwide income.
• Statutory residency (some states). Separate from domicile. Example: New York can treat you as a resident if you keep a permanent place of abode and spend ~184 days there in the year. California uses a different >9-month presence presumption plus overall facts.

Which states do not tax US citizens abroad?

Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, New Hampshire.

Note: Washington has no wage tax but does impose a capital-gains excise tax on certain long-term gains.

What states can I claim non-residency in?

All other income-taxing states generally tax only in-state-source income once you’ve clearly severed ties and established domicile elsewhere (IDs, voter reg, vehicle/insurance, address on banks/IRS/employer docs, and low day counts).

What are the states that will tax US citizens living abroad if they haven’t switched domicile?

Alabama, Arizona, Arkansas, California, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Michigan, Mississippi, Montana, Nebraska, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, Rhode Island, South Carolina, Utah, Vermont, Wisconsin.

What if I work remotely for a New York or New Jersey employer while living abroad?

Watch the convenience-of-the-employer rules. NY (and NJ in a reciprocal form) can source your wages to the employer’s state if you’re remote for your convenience rather than employer necessity. To reduce double-tax risk, document employer necessity (policies, job descriptions, letters) and structure your role accordingly.

If I become a nonresident, do I still owe state taxes on anything?

Usually yes—on state-source income only: rent from property located in the state, apportioned business income, or wages physically worked there (subject to special telework rules). File a nonresident return when applicable.

Can cities tax me, too?

Yes. New York City taxes city residents; Philadelphia taxes wages of residents and nonresidents for work performed in the city. City rules stack on top of state rules.

How do I change domicile away from a taxing state?

Three steps: abandon the old, establish the new, prove intent.

• Abandon: end lease/utility accounts, stop using the old address, surrender the old driver’s license, move memberships/benefits.
• Establish: obtain a driver’s license/ID in the new state (Florida is common), voter registration, vehicle registration/insurance, and use your new address for banks, payroll, IRS, insurance, and estate docs.
• Prove: keep day counts low in prior states; don’t maintain a permanent place of abode there; keep a clean, consistent paper trail.

Is establishing residency in Florida the cleanest path?

Yes. Florida has no personal income tax and no minimum stay rule. Typical evidence: Declaration of Domicile (Fla. Stat. §222.17), FL driver’s license/ID, voter registration, vehicle/insurance moved, and consistent use of a Florida residential address (banking, IRS, payroll, insurance, estate docs). If you own a home, consider Homestead (separate rules).

Do I still file federal taxes if I live abroad?

Yes. U.S. citizens file an annual tax return on worldwide income. You may reduce federal tax using FEIE and/or the Foreign Tax Credit, but states don’t have to follow those federal benefits—confirm your state’s treatment before relying on them.