TaxGuyBill
Level 15

@Skylane wrote:

 

Rick, in NJ no need to "merge" units


 

But merging them would make it one residence (See example 4 in §1.121-1(e)).  As of now, my interpretation is that the second place is a guest apartment, man-cave, and storage locker, not 'part' of their residence.

0 Cheers