I will be renting a small apartment in CT for at least the next year. My main residence is in MD & I will be coming home every weekend to my home in MD. Which state will the IRS consider my primary residence? CT or MD? My employer will be giving me the money to cover my rental as well as a per diem. Will this added money be considered earned income and then taxable?
Also, how does my wife factor into this as she will be remaining in MD during the whole period. I am head of household (ie: Married filing jointly) and she only works part-time working from home.
