You can be a resident of two states at the same time, usually by maintaining a domicile in one state and spending 183 days or more in another. It is not advisable, as you will be liable to file income taxes in both states, rather than in only one.

Legally, you can have multiple residences across different states, but you can typically only have one domicile—which is the place you consider your permanent, primary home for legal and voting purposes. For tax purposes, however, you can absolutely be considered a resident of two states if you meet the specific residency tests for both. Most states use a "183-day rule," meaning if you spend more than half the year (183 days) in a state and maintain a permanent place of abode there, that state may claim you as a "statutory resident" for income tax. This often leads to double taxation on certain income, though most states provide credits to offset taxes paid to another jurisdiction. To avoid being taxed as a dual resident, you must carefully track your days spent in each state and maintain clear evidence of where your "center of life" is (e.g., where your car is registered, where you are licensed to drive, and where you are registered to vote).