With everything that has been going on, many people have been spending more time in their second home or, they’re considering buying one. The state of the world right now has people feeling trapped so naturally, they want to get away. Whether they’re seeking the mountains, a lake, an ocean, a better climate, more space, or just a change of scenery, it’s easy to understand why someone would want to be in their second home. With the idea that this is (or is going to be) a vacation home, most people never think about state income tax or, if they do, they dismiss it quickly. But, during a year like this, they might spend way more time in their second home than they planned. They’ve gone there earlier in the season than normal or they’re staying longer, possibly staying indefinitely while they work from home. All of this extra time will make statutory residency a concern.