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Income taxes - Changing state of residence before moving out of the US

Personal Finance & Money Asked by Alberto Chiusole on June 8, 2021

I’m an European citizen working for in the US with a 2 year contract; I was and will be a non resident alien for 2020 and 2021, but RA in 2022; I have to contribute to a retirement fund (it’s a 401(a), basically identical to a 401(k)).

If I move out of the US after this experience, and would like to withdraw the money out of my retirement plan, would I have to pay federal + state taxes, or only federal since I won’t have any tie to a specific US state? Is the last state where I had an address the one used to calculate state income taxes?
Are there laws against changing address to another state with a lower income tax before moving out of the US indefinitely?

My question is a mix of these two:

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