Q. It's not clear why you are trying to do this.
A. SD doesn't have an income tax.
Silly me.
@ndy856 - The bottom line is: you just can't do what you're trying to do. Owning property and spending part of the year in SD does not make you an SD resident. Working in PA and living with your spouse, even if part time, does make you a PA resident. One possible exception would be if you were a SD resident prior to the marriage or prior to moving to PA for your spouse's job.
