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Thank you for your answer.  I'm still unclear which state I would put down on my Income tax form.  I own property in Thailand as well as 2 cars.  As I mentioned before my DL is in Nevada, I vote in Nevada, as well as a bank in Nevada.  My income comes from UCLA and is deposited in the UCLA Credit Union and I transfer money to Thailand as needed.  For years I have listed NV as my primary residence on my Tax return.  What do people do if they didn't own any property and live full time abroad?