Determining Primary Residence?

What is the name of your state? NJ

If one owns two homes in different states (NJ and NY), are there factors which determine which home MUST be considered the primary residence? I register my cars in NJ and vote in NJ, used to work in NJ and always considered the NJ home as my primary residence. Since retiring, I find I'm spending more time at my NY home.

Is it arbitrary for me to say which I want for my primary residence? Or are other factors at play which determine which one MUST BE primary (voting, car registration, percentage of time spent in one or the other, etc.)?

[HUD-1]

At which home do you spend at least 6 months plus one day?

I spend about nine plus months at the NY home? Is that the determining factor, even though I vote and have my license and car registration in NJ?

[HUD-1]

For mortgage lending purposes I would say yes. The IRS ORDINARILY considers the home that you spend the majority of the time at your principal residence. They do consider other factors including place of employment, principal place of abode of family members, address on state and fed tax returns/driver's license/car registration/voter registration, mailing address, location of banks, location of religious and social organizations you are affiliated with. See 26 CFR Part 1. The new rule was published in the December 24, 2002 Federal Register.

[HomeGuru]

Writer, for what purpose are you trying to determine primanry residence. If for IRS purposes, there are numerous rules that deal with this issue. Same for mortgage lending/underwriting.