As the world becomes more and more global, many U.S. taxpayers are moving or planning to move overseas. What many of them do not realize is that as a U.S. Citizen or Green Card Holders, taxpayers continue to have a U.S. filing requirement even if they do not live or work in the United States. What some taxpayers may not realize is that if you were living in a domicile state, even if you move outside of the country, you may still have a trailing filing requirement depending on the state. This book will help you to identify which states are Resident versus Domicile states, what the state-by-state expatriate tax differences and what steps, if any, may be taken to sever the relationship with the state, if any.