Ask the Taxman- Can someone be a resident of a home without physically living in the home?
Source: Quora
Answer:
Each state has their own rules regarding residency, there are other consideration besides physical location. For example, an expat is often still considered a resident of the state of residence prior to departure. See that rules for your state, not all states follow this rule.
Active duty Military is another example. Your Home of Record (the state you enlisted in) is often your State of Legal Residency (SLR) no matter where you’re stationed, unless you submitted paperwork to change your SLR to somewhere else. Nonmilitary spouses can use their military spouse’s resident state when filing their taxes. The Military Spouse Residency Relief Act (MSRRA) allows a nonmilitary spouse of a service member to keep the same resident state of the military spouse regardless of which state they live in.
You may also be consider a domestic tax nomad, meaning you are perhaps a trucker who lives in his or her truck and has no place of residence that they maintain and return to. Be careful that you understand the rules of the state that was your last residence before becoming a domestic tax nomad.