Why do you ask if I have any continuing ties or plans to return to a state?

Some states will consider you to be a resident of that state if you maintain ties to that state, such as owning a property or or automobile in the state, or if you plan for your absence from the state to be temporary. If you think you might have ties to your previous state or you have plans to return, your accountant will discuss with you whether a state return will be required.