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State residency for taxes for people who live in RVs etc?


Pen
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If someone in USA isn’t living in a fixed location where do they file taxes or list as address for residence? (I am trying to help a senior to figure out taxes .) 

Like suppose someone doesn’t have regular land house in fixed spot, and is trying to RV experience all 50 or at least the contiguous 48 states, how is that all handled?   

 

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My ILs have a PO Box for their mail.  DD picks it up once a week and sends it on to them wherever they are at the time.  They list this area as their residency for things like vehicle registration and DL.  For things that require a non-post office box, they list a friend's house in our same area.  They would have used ours but we were in the process of selling/moving when they started full time RVing.  Since we don't have state income tax, they don't have to worry about that, so it is just federal taxes.  They lived in this area for over 40 years, and in this state their whole lives.

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