My relative moved into assisted living this past year. The assisted living facility is located in a different state than their primary residence, which they still own, maintain, and pay related utilities and taxes for. My relative no longer works and only uses social security and retirement accounts for income. Disbursements from those accounts withheld money for federal and the state the primary residence is in, but not the state the assisted living facility is in.
My two questions are:
1. What should be reported on tax forms as far as residency? The state of primary residence, the state of the assisted living facility, or both?
2. Do taxes need to be withheld for the state the assisted living facility is in?
