I agree that it will be interesting and your points are valid. While it would fall under different rules, my father was a non-resident US citizen for 28 years. He started out as a Tennessee resident and returned to Tennessee 28 years later after living all over the world. Throughout that time, he maintained a Tennessee drivers license and was considered by Tennessee to be a resident for all similar purposes even though he owned no property in the state and did not maintain a residence. The view was that he was on a temporary assignment as part of his job with Union Carbide.
If you own a house that was previously your primary residence and you leased it out during what is clearly a temporary job assignment out of state, I suspect you would have a good case. It would be interesting to know if he maintained an Illinois drivers license and continued to file tax returns as an Illinois resident.











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