AZ/CA Resident

[d2echk]

I bought a condo in CA this year, work remote (main office in AZ but pay CA taxes), and stay in an apartment in AZ when I am there. I am in AZ 50% of the time. Can I claim AZ resident on my taxes? I am claiming Head of Household and have one dependant who goes to school in CA and when I travel stays with her father in CA.

[TomD8]

It sounds like your current domicile or main home is in CA.  If you moved your domicile into CA from another state this year, then for 2019 you would be a part-year resident of each of the two states, and would file accordingly.

You can't pick and choose your state of residency.  Every state has rules defining residency for tax purposes.

With regard to AZ, here is AZ's rule:  An Arizona Resident is an individual who is domiciled in Arizona permanently, even if the person is out of the state temporarily. If you live in Arizona for more than nine months, you are considered an Arizona resident.

CA's residency rules are described in detail in this booklet: https://www.ftb.ca.gov/forms/2018/18_1031.pdf