by KYW's Salil Gutt

Many people have second homes in other states. Accountants will always recommend shifting state tax burdens from high tax states to low or no tax states like Florida or Nevada.  However, it is not a simple matter of just declaring your residency to be in a certain state. Also, it is not impossible for two different states to claim someone as a resident.

If you are in such a situation, it is critical you do your homework and follow through completely.

First off, the state where you reside for more than 183 days of the year is the one you are a resident of. It gets murky when you cannot prove it. State tax authorities will often use credit card data to prove their case.

Here's a to-do list.

All addresses should be in your chosen state of domicile - passports, tax returns, voter registration, and car licenses.  Investment statements and credit cards should go to your home in the resident state with copies elsewhere. 

And finally, if you are borderline in proving the 183 day requirement, it will help your case to keep a diary of movements during the year.