NEW YORK ( MainStreet)  When Esther Liverani retired at 60
years old and moved from New York to Florida in the summer of
2011, she expected the orange state's lower tax rate to apply to
her income tax return immediately. Instead, she had to wait
until year-end 2012 to take full advantage, because she had
worked the first six months in New York State in 2011.  "The
lower tax status of one state only becomes effective after the
taxpayer moves and stops working in the previous state," said
Paul J. Davidian, a CPA in Woodland Hills, Calif. "Where you
earn the money is where you pay the tax. So, if you worked in
one state in 2013 but moved in 2014, you would still pay higher
taxes for the year 2013."  Moving from a high-tax state to a
low-tax state could save taxpayers thousands, even millions of
dollars over a lifetime. By contrast, moving in the opposite
direction could prove very expensive.  For example, if Mitt
Romney moved from Utah to New Hampshire, he would have an
additional $872 a year in spendable incom