It goes without saying that an individual is free to move about the country and to change their state of residency/domicile for state income tax purposes. However, that change is potentially complex under the law, especially when an individual who is a longtime resident/domiciliary of California plans to become a nonresident.

In this article for Financial Advisor, Eversheds Sutherland Senior Counsel Eric Coffill discusses how to successfully change California residency for tax purposes.