[wompo]

My wife and I lived overseas for a few years. Virginia was the state we were living in and we notified them we were moving and thus not paying taxes. Basically what the state said is that we would not be able move back to Virginia after we returned to the states. They have something about 'intent' in their laws. If they deem that you just moved overseas for a while with the intent of moving back to Virginia then you must pay Virginia taxes while you are overseas or when you move back they will hit you up with back taxes and penalities.