Accepted Answer

Hello again rvn,

There are no hard and set rules which determine your residency in any one particular state. Your resident, or domicile state, is mainly determined by you and where you intend for your permanent home to be.

There are situations like yours where a taxpayer may own properties in two different states, and because of that, one state may question your true intent of which location is your permanent home. When cases like that arise, they will typically look at things such as how much total time you spend at each residence, where your car and drivers license are registered, where you are registered to vote, where your bank accounts are located, the address you use for your federal tax return, and the state you pay taxes to as your resident state, and other things of that nature that tend to tie you to one community more than the other.

The more evidence you can show of these types of things being registered in NJ, then the more likelihood there is that they would accept the home in NJ as being your primary home.

If this was helpful please press the Accept button.

Thank you rvn and let me know if you have more questions.

Edited by Merlo on 10/27/2009 at 6:19 PM

Expert:	Merlo
Pos. Feedback:	99.8 %
Accepts:
Answered:	10/27/2009

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25+ years tax consulting. Specializing in returns for US citizens living abroad