I don't see why there would be tax fraud if you file state tax returns accurately. Presumably you'd file two returns, one to the state you work in asking for yo

I don't see why there would be tax fraud if you file state tax returns accurately. Presumably you'd file two returns, one to the state you work in asking for your refund as you've been living outside the state all year, and one to the state you live in paying your income tax. As for the IRS, they get their money no matter where you live, including nowhere...