residency vs mailing adresses

[terryandmealanie]

We are retiring and will split our time between two states, Colorado and Oklahoma. We are becoming residents of Colorado  (moving from Texas) next year so we will be filing our federal and state taxes with Colorado. But we also have a condo in Oklahoma close to our adult children which we will be visiting often ( probably about 5  months total on and off). Between our travel trips and visiting family regularly it is best if we have OK as our mailing address. Will there be a concern with Colorado as our official residence but Oklahoma as our mailing address?

[Anonymous_]

A mailing address, alone, does not determine in which state you are a domiciliary.

[TomD8]

If the IRS needs to contact you, they will do so by regular mail.  So your mailing address should be the address you want them to use if that happens.  Your mailing address does not have to be in your state of legal residence.

[rjs]

On your federal tax return you put only your mailing address. It doesn't matter what state you reside in.

I don't think you will have a problem with Colorado. The Colorado state tax return asks for your mailing address, and asks separately about your Colorado residency status. So you can be a Colorado resident and have an Oklahoma mailing address. (You will be a part-year resident for the year that you move, unless you move on January 1.)

If you file your federal tax return with your Oklahoma address, you might get a letter from the Oklahoma Tax Commission saying that you have to file an Oklahoma tax return, because they might assume that the address on your federal tax return is your residence. You will have to reply to the letter explaining that you are not Oklahoma residents and have no income from Oklahoma sources.