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Virginia domicile rules

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State Tax Obligations US Expats UK — 2026 Guide

State Tax Obligations US Expats UK — 2026 Guide

Introduction A US citizen who moves from San Francisco to London assumes that federal Form 1040 is the only US filing that follows them across the Atlantic. Five years later, the California Franchise Tax Board sends a Notice of Proposed Assessment for $42,000 of state income tax, plus interest, on the basis that the California […]

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