Is your client really a nonresident for state income tax purposes?

Let's say your high-income client moves to a no-income-tax state. But he still has a house in the Land of Lincoln. And a spouse in the house, just to up the ante. Is he a nonresident of Illinois for income tax purposes? Can anybody say "it depends"? David P. Dorner discusses the important factors to consider in the latest ISBA Tax Trends newsletter.