Key takeaways
- IRS migration data for 2022-2023 shows 26210 returns covering 43801 individuals moving from California to Nevada, which made Nevada California’s third-largest destination by returns.
- The 2025 State Tax Competitiveness Index places Nevada 7 on individual income tax and California 49.
- In all three cases, the $100,000 counts as federal gross income in the year of the conversion.
A Roth conversion after leaving California can still raise the tax rate on the income you earned before you left. Timing the move, the license, and the conversion date decides whether the Franchise Tax Board gets a second bite.
