Q. My wife and I have been New Jersey residents since 1991. We are upon the precipice of leaving the state for Florida. She has been retired now for 10 years and I am retiring in two years. If she goes to Florida and becomes a resident — after 183 days with proper documentation — does she have to pay taxes on the withdrawals of her 401(k)? When we file our taxes, do we have to file separately, and what residency moves should she make to mitigate IRS red flags? — Married and moving A. Congrats on your upcoming retirement and good luck with your plans to move. You’re correct in taking care with …