Retirement tax questions

You need to look up the concept of domicile.  Your domicile is your permanent home, and you can only have one domicile at a time.  There is no single factor that determine your domicile, it is a combination of things including where you live, work, have significant family and social ties, your doctor and dentist, where your car is registered, where you vote, and so on.  Also, leaving a domicile requires active steps to abandon the domicile and establish a new domicile, with no reasonable likelihood that you will return to the old domicile.  It is possible to live far away from your domicile for a long time without actually changing your domicile.  

 

You will have to look up the rules for residency and domicile in that state and consider your own facts and circumstances.  You might still be domiciled there even if you temporarily don't live there.   Or, if you can show you abandoned your domicile and have a new domicile somewhere else, then you are not a resident of that state (depending on when you changed domiciles).  You might file a part-year resident or non-resident tax return and claim a refund of any tax that was withheld.