The place a person lives most of the time.
Related information about principal residence:
- Principal Residence Definition | Investopedia
 The primary location that a person inhabits. It doesn't matter whether it is a house,   apartment, trailer or boat, as long as it is where you live most of the time.
 
- What is a "principal residence?" - Selected Topic
 May 19, 2009 ... The tax credit for energy efficiency is available for improvements made to a home   that you own and use as your "principal residence." This is ...
 
- Defining Your 'Principal Residence' for Tax Purposes Isn't Always ...
 Jan 8, 2005 ... The capital gains tax exclusion applies only to a principal residence. (Investment   property also gets tax breaks, but this column will look at ...
 
- Realty Times - What's Your Principal Residence? Tax Experts Not ...
 Jan 29, 2001 ... Real Estate News And Advice - What's Your Principal Residence? Tax Experts   Not Always Certain.
 
- Publication 523 (2011), Selling Your Home
 District of Columbia first-time homebuyer credit (allowed on the purchase of a   principal residence in the District of Columbia beginning on August 5, 1997).
 
- Taxes - Principal Residence Exemption
 Taxes Site - Homeowner's Principal Residence Exemption.
 
- Principal Residence Exemption (PRE) Affidavit - State of Michigan
 05-12). Principal Residence Exemption (PRE) Affidavit. Issued under authority of   Public Act 206 of 1893. Read the instructions page before completing the form.
 
- Principal Residence - Financial Dictionary - The Free Dictionary
 The place where one lives most of the time. The main home is important to   persons who own multiple properties because vacation homes and investment ...