If I permanently have homes in 2 different states should I just count days in each place as time of residence?

[MichaelDC · Accepted solution]

Not always.

If you're trying to determine your state of residency, then it's best to check with your State Department of Revenue for specific residency rules, especially as they apply to your particular situation.

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. Some states determine residency in other ways.

Please see the link below for guidance: 

https://ttlc.intuit.com/questions/1901036-what-is-my-state-residency-status