Good article, Margi! When we were talking about leaving California, Jerry talked to some of his state auditor buddies and they said pretty much the same thing - except their list was a LOT longer! When we finally left I sent formal letters to our doctors telling them we were leaving. Also told the Registrar of Voters that we were no longer California residents and would not be voting there. We wanted to make as clean a break as possible because the State of California doesn't want to give up it's taxes! (This is NOT intended to start a political discussion!) Finally we wanted to shift some financial instruments that involved state taxes but waited a full year until we had filed yearly federal income taxes under our new address. After that elapsed time we felt "safe" enough to make the changes without California breathing down our necks. Those auditors gave us good advice and so does this article. The more you can prove this is a real change of domicile, the better.