oppgrbbr
Returning Member

Rental property converted to personal property upon separation

If a married couple owns a rental property (A) in one state and owns another house (B) in another state (the latter of which serves as primary residence during the marriage) and then decides to separate, can one party move into the rental property A and convert it to his/her primary residence for the purpose of filing taxes even though they are still married?  The other spouse would continue to use property B as their own primary residence for tax purposes.  This would assume a 'married filing separately' scenario.

 

Or can there only be one primary residence for both parties even though they are separated, they live apart, and they file separately?