How is state residency determined for tax puposes?

Let's say I live in one state for 6 months and then I live in another state for the remaining 6 months. I have houses in both states.

Which state would be considered my "state tax home?"

Usually it depends on a variety of things, such as where are you registered to vote, where is your car registered, where do your children go to school, where do you do your banking, etc.

In Ohio, there is a "bright line" test based on the number of days you live in Ohio. Once you hit or exceed the specified number of days, your considered a resident unless you can provide a mountain of other support to prove otherwise. It was a big problem because of the large number of "snow birds" we have.

You'll have to check with each state to find out what factors they consider relevant.

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