For tax purposes, where you maintain your home plays a critical role. Your home is the place you live and intend to return to any time you leave the state, such as going across country for a temporary assignment. Other indicators of residency include voter and vehicle registrations, a driver’s license and your children's school location. Some states, however, assign a number of days in the state as indicating residency. You also may need to file a non-resident tax form in the state that you worked, as well as a resident tax form in your home state. States maintain websites to guide individuals on their tax status and an accountant also can help clarify the rules governing tax liability.