According to federal law, dual residency is not allowed. It's necessary, then, to establish legal resident status in one state and only one state, no matter how many properties a person might own. While an individual may own homes in several states, only one residence can be their domicile.

Technically, under U.S. law, you cannot have "dual legal residency" (domicile) for tax and legal purposes; you must have one primary state that is your "permanent home." However, Florida is a very popular state for "snowbirds" who maintain a secondary residence there. To be considered a Florida resident—and thus avoid state income tax—you must typically spend more than 183 days (six months and a day) in the state and demonstrate an "intent" to make it your permanent home. This involves filing a "Declaration of Domicile," registering to vote in Florida, obtaining a Florida driver's license, and registering your vehicles there. In 2026, many people own homes in both Florida and a high-tax state like New York or California, but they must be extremely careful with their records. If you claim Florida residency but spend too much time in your other home, the other state may "audit" you and claim you are still their resident for tax purposes. You can own two houses, but you only have one "domicile" in the eyes of the law.