Which is the best US state for establishing residency for mostly passive income?

I figure it might be a good idea to change my state residency before I leave in order to lower taxes, if this is even possible and legal. Perhaps Nevada that doesn’t charge income tax? (I’m currently in CA.) If I return to the US I am pretty sure I’d want to live in AZ, however, so I’d have to change residencies again.

Most of my income is passive from rental properties and investments. My accountant knew very little about this. Any good source of info out there? Thanks!

I am by no way an expert on this, but I know people who chose Delaware. I have no idea why, but many “wealthy” people chose it for their taxing. Hope it helps.

Delaware has a court system specifically designated for solving business issues. It’s called the Court of Chancery. That’s one of the main reasons Delaware is so popular (among others)