Can my spouse and I claim two properties as primary residences?

by Robert D. Hornick, CPA | Oct 25, 2018

My spouse’s and my work locations are apart by 120 miles. We co-own two properties: one near my work, the other near my spouse’s work. We do occupy both, as we stay separately in the place near work during the week days and take turns visiting each other during weekends. Can we claim both properties as primary residences?

I will assume that one of those homes mentioned is in Pennsylvania. According to a spring 2017 Pennsylvania CPA Journal article, a resident of Pennsylvania is defined either as someone who is “domiciled” in Pennsylvania or someone who is not domiciled in Pennsylvania but has a “permanent place of abode” in the state and spends, in aggregate, more than 183 days in the state. “Domicile” is defined as the place you intend to live and claim as your home, but still be a resident of more than one state. It is not unusual for retired individuals to have homes in Pennsylvania and a home in Florida. In most instances, being a resident of more than one state could have negative tax consequences, and cause complications in estate planning. I encourage you consult with a CPA for tax planning based on your unique circumstances.

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Answered by: Robert D. Hornick, CPA, is with Hornick & Associates LLC in Philadelphia.

The responses are based on the limited information provided by the questioner and apply the laws and regulations at the time of posting. Other options could arise as rules and regulations may change over time, including but not limited to the passage of the Tax Cuts and Jobs Act of 2017. They are intended to provide general information, not specific accounting or tax advice; they are not intended or written to be used and cannot be used for the purpose of avoiding or evading taxes or penalties under the IRS code or regulations. Views expressed do not imply an opinion of the PICPA, its officers, directors, employees, or members.
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