It depends on which state you lived in prior to moving out of the US. Each state has its own rules about who must file and most, but not all, states allow the foreign income exclusion to be used in determining taxable income. most states allow you to end your residency and thus do not require you to file if you have lived elsewhere for a period of time (typically 6 months). However, some states require you to file a state return unless you can prove definitively that you are not returning (i.e., that you are “breaking residency”). These states are:
- California
- New Mexico
- Virginia
- South Carolina
And of course, some states do not have a personal income tax. These states are:
- Alaska
- Washington
- Wyoming
- South Dakota
- Nevada
- Texas
- Florida
And Tennessee only taxes certain dividend and interest income.