Your tax home is the one where you spend the most number of nights in the year. Unless you divided your time exactly in half, you don’t get to pick.

Regarding the taxation implications, I’d strongly suggest that you consult with a tax attorney as this is not the place to get such advice.

Regarding establishing residency, generally all you need do is change your NJ driver’s license to a SC driver’s license, change your voter registration to your SC county, and file a residency statement with your county tax assessor. South Carolina will gladly accept your tax money!

Again, though, you should consult with a SC tax attorney to ensure that you’re taxed in the state that is most advantageous to you.