Choice between homes in two states for Tax Purpose

[Brianna630]

I had my primary residence in California until 2010. I got a Federal Government Job and moved to Maryland. I am a co-owner of a home in Maryland with my son.  I am currently registered my vehicles and registered to vote in Maryland.  My current driver's license is of Maryland. Generally, this are the questions used to establish residency.

However, I am retired now and planning to move in CA but want to keep my Maryland home as my secondary home. My question is which state I should have my primary residence for tax benefit purpose?

[rjs · Accepted solution]

Your primary residence is determined by where you live. You do not have a choice to claim that your residence is different from where you live. If you live in California and the home in Maryland is a second home, then you are a California resident.

Your driver's license and car registration do not determine your residence. When you move to California you will be required to get a California driver's license because you are a California resident. You cannot legally vote in Maryland if you live in California.

[TomD8]

Here's a link to California's "Guidelines for Determining Resident Status" tax publication:

https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf

As @rjs indicated, your resident state for tax purposes is not a matter of pick and choose; it's a matter of state law. 

Be aware that the California Franchise Tax Board (FTB) does conduct residency audits to ascertain whether a taxpayer is a California resident, a non-resident, or a part-year resident, in order to determine the correct amount of that taxpayer's California income tax obligation.