Using rental property to change state of residency

[Adam Moessinger]

Hi all,

I'm currently working abroad and have been for the past 20 years or so. I own rental properties in the US, but my primary residence for tax purposes remains my parents home in MD. I'm looking to buy a property in Texas and rent it out. However, I'd also like to make it my primary residence for tax purposes. Does anyone have experience doing this or have any advice on how/if it might be possible. Certainly people rent their primary residences when they live abroad, but perhaps I'd actually have to reside there first?

Thanks!!!