????- need help!

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I have residences in several states and file taxes as a part year resident in two states and don't file taxes at all in a third state where I maintain a residence (although I have property tax liabilities in that state). My experience is that it is about where you actually spend your time. However, as always with tax matters, you should consult a tax advisor, not an anonymous blog.

thank you jrd... the guarantor would not be living in the apt- ever. is it the norm to be listed as a tenant

I have never been party to a lease with a gaurantor. However, given a standard lease, the simplest thing to do would be to have the gaurantor listed as a tenant. How would you imagine that the obligations of a gaurantor would differ from those of any of the listed tenents that typically have joint and several liability (http://en.wikipedia.org/wiki/Joint_and_several_liability)?