sdandrea1 - NY appears to be sucking wind with the revenue loss with the population decline and are especially aggressive in examinations. One story I read told of subpoenas going out to obtain cell phone records to challenge the residency claims.
KS just lost a state supreme court case where they owed a former resident, now living in FL, MILLIONS of dollars in state income taxes they had withheld on a guy selling his Pizza Hut empire. They challenged him on several things included in his lifestyle including a lot of money he was still giving to his old church. That's quite a stretch trying to tie your residency on the address of the church you support.