We currently live in Massachussetts and are renting an apartment, but bought a house in Indiana in June 2019 as we have plans to move back there in June 2020. We have not rented the house out, and intend for it to be our primary residence upon graduating from business school. We filed a homestead exemption in Indiana as it will be our primary residence. Since we currently don't work or live in Indiana do we still need to file Indiana taxes so as not to lose our homestead exemption?