Originally Posted by Bumm

So I recently figured out that if I used my parents address in California as my permanent residence (which I've done in the past) instead of my current address in New York I would save over $1200 a year in taxes.

First off am I correct in understanding that pilots can and often do pick whatever state is most favorable to them tax wise to call their place of "permanent residence," as long as they have an address in that state to claim as home? Like for example if I live in Colorado but commute to JFK I can call my self a resident of CO and pay (lower) taxes there. On the other hand if I live in CO but commute to DFW and have a crash pad there I can call my crash pad my permanent residence and pay no state income tax. Have I got my assumptions right so far?

Now in my case my wife works a 9-5 in NYC and we both live and currently pay taxes here. Is there any way that I could claim my parents address as my own and pay taxes there even though my wife, I would assume, has to continue to claim residence and pay taxes here because of her 9-5?