A recent article on @MichaelKitces‘s blog “Nerd’s Eye View” describes the important difference between tax residence and tax domicile. In this case, the article refers to tax domicile issues with regard to US state income taxes, which differs from the citizenship-based “tax net” covering US persons regardless of state domicile. Domicile-based taxation is also seen with UK taxes, especially the UK inheritance tax or IHT for the UK domiciled.
Tax domicile issues for US state taxes by @MichaelKitces
