John owns a home in Denver, Colorado, where he has a seasonal job. From January through June, he lived and worked in Denver, earning $20,000. From July through December, John lived in Sioux Falls, South Dakota, where he worked at another seasonal job, earning $40,000. He rented a utility apartment while he was working in Sioux Falls, although he often flew back to Denver to spend weekends with his family. Which state is most likely John's tax home? John can choose his tax home since he spends six months of the year in both places. John has no tax home. He is considered an itinerant worker since his jobs are seasonal, and he spends six months of the year in both places. Colorado. South Dakota.