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Carla Wells · Aug 24, 2007, 09:08 AM

I'm wondering what is dual residency? I recently decided to rent an apartment in PA for my job assignment in New York but my home is in Maryland. I'm not sure if this will be considered a PT resident in PA or dual residency? Any feedback is helpful! Thank you!

ebaines · Aug 24, 2007, 10:07 AM

There's no such thing as "dual resident" - at any point in time you are a resident of one state only. If you are planning to spend 4 nights per week in PA and 3 in MD, while working in NY, then you would be a PA resident. You will be paying PA income tax as a resident and NY State income tax as a non-resident. Your MD house becomes a vacation home. Depending on the timing, the first year you will likely file in both MD and PA as a part-year resident (MD for period of Jan 1 through the date you establish PA residency, and PA from then on).

AtlantaTaxExpert · Aug 24, 2007, 02:16 PM

Ebaines again explains it very well!

kramz2000 · Dec 26, 2007, 12:36 PM

I lived with my family in Pennsylvania for 18 years. Soon then after I joined the military and was shipped off. I received an honorable discharge from the U.S. Air Force in September 2006. I was first stationed in Florida, where I received a driver's license and established my Florida residency. I moved throughout the world from 2001-2006 then ended up coming back to Florida for instate tuition. Half of the year I am in Florida living at my address going to school and the other half of the year I am in Pennsylvania living with my mother at her PA address taking care of her. How can I establish dual state residency in both PA and FL?

AtlantaTaxExpert · Dec 26, 2007, 03:04 PM

As Ebaines so eloquently put it, you are resident of only ONE state at a time.

Now, you CAN be a part-year resident of multiple states, but I hardly think it is worth the effort. I would think that maintaining your residency in Florida will be the best for you tax-wise, as Florida has NO state income tax.

jimdantonio · Jan 18, 2010, 08:52 AM

We live in Michigan and are 100% homesteaded in our primary home. Two years ago we purchased a summer cottage in northern Michigan (we close in down at least 6 months a year) and the taxes went out of sight (more than my Primary home). We can't have homestead on both places. Is their anything I can do? Can it be put up for sale (and if it does sell, I'll be happy) and tell the county tax people to lower taxes as I'm selling it? Any help will be appreacated.

Five Rings · Jan 18, 2010, 10:36 AM

State taxation is far from my strong suit and I would always defer to ebaines in this matter, but in the case of Kramz2000 is this not a question of domicile?
"You have only one domicile even if you have more than one home. Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. The question of your domicile is mainly a matter of your intention as indicated by your actions. You must be able to show with facts that you intend a given place or state to be your permanent home.
The amount of time spent in one place does not always explain the difference between home and domicile. A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Your intent is the determining factor in proving where you have your domicile."

The question is did Kramz2000 have any PA income? If his only intent was to be there present to care for his aging mother, even though his presence might extend to several months, could that be construed under PA law to make him subject to tax?

rotzwe · Feb 15, 2011, 09:38 PM

I'm struggling with the same question - but my apartment is in DC. I am no expert, but here is some info I found on the internet - from MD state sites when I was trying to work this out for myself.

1) Maryland does indeed have a concept of dual residency: http://individuals.marylandtaxes.com/incometax/gtpitc/income.asp.

2) MD makes the distinction of where you are domiciled and where you have an abode. It's laid out pretty well here: http://www.marylandtaxes.com/publications/bulletins/it/ar_it37.pdf.

Domiciled and "legal" or "permanent" or "legal permanent" resident seem to be used interchangeable. But the distinction is made about an "abode" - basically where you hang your hat.

3) A part-year resident of MD though requires abandoning your old home. http://individuals.marylandtaxes.com/incometax/status.asp

I also found out that you may be required to file tax returns in multiple states.

I'd suggest going through the PA websites to see what their tax filing requirements are.
BUT also beware! NY has some crazy requirements as well. I worked there just a few weeks for my job and stayed in a hotel. (Not even consecutive weeks). But I had to file a New York tax return. ARRGGHHHH

Elje · Oct 29, 2012, 06:29 PM

I think it is ridiculous to Mandate that a person identify with one state as a resident. I am going through the same issue... I will be a Floridian for life... all my family prpoerty is there, but because I also reside in Georgia, had to give up my Florida Identification, which will pose an issue upon my handling affairs in Florida. They need to come up with another status of residency. Is all about taxes geeze, just mandate where taxes must be paid, and stop requiring all the other headaches that come along with being in more than one place for residency.

ebaines · Oct 30, 2012, 05:56 AM

No reason why giving up your FL drivers license (I assume that's what you mean) should complicate handling of any of your affairs in Florida or elsewhere for that matter. You can still own property, register cars in Florida, have bank accounts there, etc. Keep in mind its very common for people to own property in multiple states, and it really doesn't matter where your mailing address is. The issue of having one principle abode is indeed about paying state taxes, and it's also about being registered to vote in only one state.

Zanzippy · Apr 10, 2013, 06:15 PM

I currently live in NC but am moving to Montana. I have been renting here for 3 months now and am wanting & needing to establish residency... but my home in NC is still for sale and I have to go back for a couple of months regarding that. My drivers license is NC and thus, my auto registration and insurance are also.

What can I do to establish residency in MT. Can I change my drivers license, registration and auto ins. To MT, if everything else is NC until my home sells?
There are certain things, like securing a good job, buying another vehicle, etc. that I want to do in MT that require a state drivers license, and that's easy to do... but then I have to change registration and insurance... and don't know how that will work with other areas until I'm fully moved. HELP, PLEASE :)

ebaines · Apr 11, 2013, 05:47 AM

To establish MT as your principal abode (that's the IRS's term) you essentially need to establish intent that it is indeed your state of residence. You can do that by demonstrating behaviors such as getting a MT drivers license, registering your car, changing the mailing address (especially for your financial statements), registering to vote, joining a local church and clubs, etc. Keep a record of the specific date when you consider yourself to have changed residency (for example, it might be the date you sign a lease on an apartment) because when you file state income taxes next year you will need to split all your income between the time you were a resident of NC and the time you are a resident of MT.

Regarding your car - once you have established residency in MT you can get a MT driver's license and then title and register your car in MT. You can demonstrate residency by showing the MT DMV a copy of your lease, pay stub with MT address, utility hook up orders, etc addressed to you at your place of resdence. Information on the drivers license process for new residents is here: https://doj.mt.gov/driving/driver-li.../#newresidents, title and regustration is here: https://doj.mt.gov/driving/vehicle-t...-registration/, and required documemts to establish ID and residency here: https://doj.mt.gov/driving/required-docs/

CallieDoggett · Oct 12, 2014, 08:48 PM

I might be necroposting here, but I just found this question and its answer thread.

It's absolutely possible to have dual state residency. Depending on state law, a person is either a domiciled resident (permanent home) or a statutory resident (physical presence or abode), which can happen in two locations simultaneously.

Example. A man is domiciled in Connecticut. He accepts a job in Boston. He doesn't want to sell his Connecticut house, make his children relocate and change schools, or otherwise uproot his family. Instead, he rents an apartment in Boston, where he stays during the work week, and he commutes to/from home for weekends. Under Massachusetts law, he's a full-year resident because he maintains an abode and spends more than 183 days, in the aggregate, within the state. He's also a full-year resident of Connecticut, his domicile.