I just graduated from college and plan on renting an apartment in NYC to commute to work in NJ. However, I've been listing my parents' home in New Jersey as my permanent residence. Can I still show my parents' home as my permanent residence while the rental apartment as a secondary residence? Do I need to live in New Jersey for more than half a year? I'd like to avoid paying NYC city tax on top of NY state income tax.
tl:dr; Work in New Jersey, lived in Jersey, planning on renting in NYC, don't want to pay city tax by listing parents' house as residence.