Originally Posted by
USMCFLYR
There are numerous ways of establishing residency - some of the popular ones used in the military are to buy property, registering to vote, getting a drivers license, etc.... You can't just chose a state to write down on your W-2; otherwise everyone in the US would live in FL and TX!
USMCFLYR
Normally true, however if the OP is living in the ME with no real connection to a former state of residence and decides to change residence to that of family in the US, it is valid.
The only real crime in this case would be paying taxes to a state you are not living in and have no intention of returning to, lots of legal precedent for this.
It can get more complicated if the OP owns property or derives income from the state he is leaving, otherwise the intent to live in and establish residence in another state is enough. The OP should document his move with paper at the earliest opportunity.