[koolba]

Not quite. Retired people have deferred income in IRAs and 401(k)s that can be claimed at their leisure after 59.5 years old. So if you deferred taxes from a high tax State and then get the income in a no-tax State, you saved on taxes.

[cpursley]

True but generally this is lower than their W-2 was.

[koolba]

The point is that you finally have control of where are when you realize the income.