She would have to make the apartment her primary residence.
I have two homes here, and this one is much larger than my primary residence.
A. You want to look at your primary residence as a separate area.
Some count the value of the person's primary residence, while others do not.
"And you can only have one primary residence at a time."
From a tax standpoint, what will happen if I change my primary residence?
The couple's primary residence is a small loft in the West 30's.
He used this house as his primary residence for many of those years.
He has kept his primary residence in Maine ever since.
He was 38 years old and had his primary residence in Manhattan.