Me2 at ssowajm[at]hotmail.com wrote:

- quote -

Your tax home is where you spend the most time. If you
spend 4 days out of 7 at the apartment, that is your tax
home. The other place is your vacation home.

All freely provided advice guarantee correct or double your
money back

Frank S. Duke, Jr. CPA
Cincinnati, OH USA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Me2 wrote:

- quote -

Technically, you do not claim a home as your residence. It
either is or isn't your principal residence (PI) based on
all the facts and circumstances. generally, the home in
which you spend most of the time is your PI. However, other
factors will be considered. Here is what is in the IRS final
regulations on this subject:

(2) Principal residence. In the case of a taxpayer using
more than one property as a residence, whether property is
used by the taxpayer as the taxpayer's principal residence
depends upon all the facts and circumstances. If a taxpayer
alternates between 2 properties, using each as a residence
for successive periods of time, the property that the
taxpayer uses a majority of the time during the year
ordinarily will be considered the taxpayer's principal
residence. In addition to the taxpayer's use of the
property, relevant factors in determining a taxpayer's
principal residence, include, but are not limited to—

(i) The taxpayer's place of employment;
(ii) The principal place of abode of the taxpayer's family
members;
(iii) The address listed on the taxpayer's federal and state
tax returns, driver's license, automobile registration,
and voter registration card;
(iv) The taxpayer's mailing address for bills and
correspondence;
(v) The location of the taxpayer's banks; and
(vi) The location of religious organizations and
recreational clubs with which the taxpayer is
affiliated.

--
Alan
http://taxtopics.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I purchased a residence that I go to every wed and weekends,
however, I the other times I travel to and from work from an
apartment because it is more convenient to work. The
property is just over a border to another state.

Since I'm claiming this as my primary residence, I assume I
will have to register my vehicle and aquire my driver
licence in he other state?

Any other pointers on this subject?

Thanks

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->