If you fled a high-tax state for one with lower or no income taxes, use caution. Your former state may be watching to see if you really qualify as a resident of the low-tax state or are just claiming that you do to avoid paying a higher tax bill.

N.Y. is a prime example, as evidenced by this case in which a man moved to Texas for a job, but kept his N.Y. apartment and maintained some other ties to N.Y. The N.Y. state taxing agency claimed that he continued to be domiciled in N.Y., but a state court disagreed after weighing all of the factors. One of the key elements supporting his change in domicile to Texas was the fact that he moved his dog there. Per the court, the move of items near and dear to one’s heart, such as the dog, bolsters a taxpayer’s intent to change domiciles (Blatt, N.Y. Division of Tax Appeals).