You can only have one primary residence.
Just to clarify, you can only have one primary residence for a given period of time. For example, if you moved to florida in July with the intent of never returning to DC, the DC home would be the primary residence from Jan thru June. Then the FL home would be primary from July-Dec. Note that you can't just arbitrarily change that every year between the two either.
There's nothing deductible for the FL home on the federal return. Also, since FL doesn't have a state income tax, there's nothing to file for the state of FL either.
Residency requirements differ state to state. As it stands right now based on the information provided, I can't see any justification for declaring FL as your state of residence for any period of time in 2022 for either one of you.
