Which of the following is an acceptable criterion for a home to be considered a primary residence?

• A. It is the place of residence on the person's most recent tax return.
• B. It is the address listed on their mortgage statement.
• C. It is the city where they work.
• D. It is the address on their utility bill.

Answer: (A)

A primary residence is the place where a person actually lives most of the time and intends to remain. Using the address listed on the most recent tax return as the criterion is reliable because it reflects the official domicile the person claims for tax purposes, a designation that is meant to be stable and verifiable across official records. This makes it a strong indicator of where the person primarily resides.

The other options are less dependable. The address on a mortgage statement shows property ownership, but someone can own a home without living there every day or might have multiple properties. The city where someone works speaks to employment location, not where they live. An address on a utility bill can be changed or used as a billing address without reflecting actual occupancy, so it doesn’t reliably prove where the person primarily lives.

Therefore, the tax return address best serves as a clear, consistent signal of the primary residence.