I have two homes, one in NY and one in NC, I live 7 months in NY 5 months in NC, do I have to file both states and proportionate out pension, SS, etc.?

[Coleen3 · Accepted solution]

Only one state is your tax home. It is up to you to determine which it is. From residency alone, it sounds like NY.

When you have no regular workplace

Some people have workplaces that are divided among several places. In such cases, the IRS expects you to choose one as your work home based on several criteria:

• How much time you spend in each place.
• How much work you actually do in each place.
• How much money you make in each place.

Of these, the IRS says time spent in each place is the most important.

If you work at home or travel to assignments directly from home, without a fixed workplace, your tax home may well be your actual home. If you don't have a fixed workplace and you have no fixed home address, the IRS might consider you itinerant, in which case you wouldn’t be able write off any travel expenses because you're never "away from home.

https://turbotax.intuit.com/tax-tips/general/what-is-a-tax-home/L27AVL2QM