There is nothing tricky about the language “primary residence”. Your primary residence is where you live most of the time. If you are audited, because you have two homes and live in both of them, the IRS is going to look for factors like, where do you get your bills delivered? Where do the schools send your children’s report cards? What address have you given at work, or your pharmacy or your doctor? Which address is closer to your church or other significant social activities? Where do you sleep most nights?
