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- Will a second home in another state qualify for $15000 ...

Will a second home in another state qualify for $15000 tax credit?
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I am planning to buy a second home in another state. Technically speaking, the house will be used as a primary residency by my spouse who is employed in that state and is currently renting. But would it be possible to claim this second home as a primary residency for tax credit purposes? Are there any additional conditions, such as distance test, or filing status (we intend to file jointly) related to this case? Our employers are 600 miles apart.
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