Level 16
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State tax filing

You can still file as Married Filing Joint with two residences but only one can be your main home. The IRS is very clear that taxpayers, including married couples, have only one primary residence—which the agency refers to as the “main home.” Your main home is always the residence where you ordinarily live most of the time. And even if you split your time evenly between two residences, you can’t designate both as your main home.