Ephraim Moss

As with life’s more difficult questions, the answer is; it depends. Generally, states impose tax only on individuals who are residents of the state. As such, if an individual is a resident of a particular state and then moves abroad, such individual will most likely be treated as a part-year resident for the year of the move and will most likely be required to pay tax at least on the portion of income allocated to the period in which they were a resident.

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