Spouse began a new job in Texas 5/6/25, we bought a house on 7/18/25. TT tutorial said new job start date is the new residency date. What is the law/proof for that?

New Employer deducted KY taxes the whole year, and now have requested an amended W2 by the KY State to receive our full refund (He was in hotels while working in TX) and employer needs Form 740 instructions.