If you move overseas to retire or for other reasons, you’ll still need to stay on top of your U.S. tax obligations. That’s because the United States uses a citizenship-based taxation regime, unlike some other countries that tax income based on where it’s earned or where you live.Be aware of the following tax issues before you make a permanent move to an overseas location.State Tax IssuesYou may plan to leave your home-state behind for good. However, your state may believe that you are still a resident who needs to pay state income taxes.Some states are more aggressive than others in seeking taxes from residents who have moved overseas or to a different state. If you still own a home or have other ties, the state will be more likely to consider you a resident.Consider the pros and cons of maintaining these ties. If you want to keep your residence for occasional visits, understand that this may have tax consequences.