I HAVE A HOME IN TWO STATES, IL. AND S.C. I AM RETIRED AND HAVE NO EARNED INCOME OTHER THAN S.S. AND AN ANNUITY INCOME. DO I HAVE TO FILE IN BOTH STATES?

[ToddL · Accepted solution]

No, you only have to file a return and pay taxes in one state - your state of residence.

You may have homes in each state and even split your time evenly, but you can only have one state of residence.

What makes you a resident of a state (or country)? 

Generally, you're a resident of a state (or country) if you intend to either stay there permanently, or return there after a temporary absence. It's where home is – where you come back to after being away on vacation, business trip, overseas or out-of-state employment, or school. Many factors are considered, not the least of which are where you are registered to vote, own homestead property and are licensed to drive.

Residency rules vary from state to state. For example, if you spend more than a certain number of days in some states, you're considered a resident whether it makes sense to you or not. If you have any concerns, check with your State Department of Revenue for specific residency rules, especially as they apply to your particular situation.