I just moved to Raleigh, North Carolina from Oklahoma City in January of this year (2007) and am unemployed. I now have a North Carolina drivers license with my car registered in North Carolina as well. I live in an apartment that has a lease that expires the end of June of 2007. I have an offer to work in Costa Rica by an employer based in Florida. I will be terminating my lease early, store my stuff in Florida and then work in Costa Rica for approximately 2 to 3 years. I have no residence in the US except for storage in Florida and a UPS mail box in Florida. Am I responsible for paying North Carolina state income tax for earnings earned in Costa Rica which are paid via the Florida company via direct deposit to a US bank as US earnings even though I have a North Carolina drivers license and plates?

your license and plates have nothing to do with taxes. you may want to register your car as a non used vehicle. The registration will be minimal. On taxes you will have to pay if your employer deducts state taxes. If not only federal will have to be filed and paid. Talk to a tax preparer, but you may be able to file exemption and not have any taxes deducted from your check, but be careful with this. The company is in the US.

Good luck and enjoy central america. Beautiful.

Oh regarding the lease.. watch out, you could be sued. My father owns rental property.
The guy left 2 months into a 6 month lease. My dad was award the four months and he got it! and still rented the unit during the process.

Your domicile state is the state in which you last established residency, in your case, North Carolina.

Most states will not release your domicile status unless you establish residency in another state, which you have NOT done. I believe NC will tax you on the Costa Rica income because, in their eyes, you are still a NC resident. You must establish residency in FL to take advantage of the no state income tax in Florida, but I believe that requires you LIVE in Florida for at least six months.

Legally, you are stuck with your NC residency. The requirement to establish domicile in another state has been challenged numerous times in both state and federal courts and has been upheld!