I looked through the IRS web site and publications (5405) to try to get a clearer definition of main home or primary residence for purposes of claiming the credit for long-time resident of the same main home. What I don't see clearly is whether the new main home also has to become your legal residence (for state purposes). In Pub. 5405 main home is defined as, "Your main home is the one you live in most of the time. It can be a house, houseboat, mobile home, cooperative apartment, or condominium." Elsewhere on the IRS web site primary residence is defined as where you live most of the time.
While I expect the answer to be "no," I am trying to find out (without trying to find and read the appropriate US Code section) if we meet all the criteria for the long-time resident credit, and purchase a new home in a different state without selling our current home, and live in the new home most of the time (e.g., at least 183 days a year) for three years, but do not change our legal residence for income tax, voting, vehicle registration etc. purposes, can we properly claim the credit? I don't find anything about state residency requirement, only that you have to live in the new home "most of the time" for 36 months after the sale date.
Thanks.
...................................................................................... "The center of the universe always is someplace else."