In record numbers, wealthy Americans are leaving high-tax states like New York and California for lower-tax states like Florida and Texas. A smaller number of Americans choose to renounce their citizenship to no longer be subject to the taxing jurisdiction of the U.S. But renouncing citizenship is a far more permanent, expensive and complicated proposition than changing domiciles. How much do you know about the process of expatriation and its tax implications? This quiz will test your readiness to advise clients who may raise the issue.