We are a retired couple. We travel from place to place staying from 1-2 weeks and up to 2 months at a specific place and then move on. Sometimes within the same state and others to a different state. How would we determine state residency for tax purposes?

If there is one state that you tend to spend more time in than the others - that would be it.

If not - is there a state that you naturally think of as home? Could be where your car is registered, where your drivers license is from, and you're registrered to vote. Another factor might be where your mailing address is (or has been) for purposes such as bank statements, social security and medicare, etc.

One word of warning, regarding state taxes: if you have been filing a state income tax return, and now are thinking that you are no longer a resident of that state, be sure that you file a part-year resident return to document the fact that you consider yourself to have moved out of state. This is especially important if you have a W2 for work in your old state, or have 1099 forms sent to a mailing address there.

Where do you keep your drivers license? And I assume you also have to maintain a mailing address?