From these comments the WTS shows that current understanding is that God does not dwell in the physical heavens but a spiritual realm outside the physical.--Blondie
Insight Book volue 1 p. 1059 Heaven (published in 1988)
Outer
space. The physical "heavens" extend through earth?s atmosphere and beyond to the regions of outer space with their stellar bodies, "all the army of the heavens"?sun, moon, stars, and constellations. (De 4:19; Isa 13:10; 1Co 15:40, 41; Heb 11:12)Thus, in the physical sense, the term "heavens" covers a wide range. While it may refer to the farthest reaches of universal space, it may also refer to something that is simply high, or lofty, to a degree beyond the ordinary
Spiritual Heavens. The same original-language words used for the physical heavens are also applied to the spiritual heavens. As has been seen, Jehovah God does not reside in the physical heavens, being a Spirit.
From his supreme or ultimate position, Jehovah, in effect, ?looks down? upon the physical heavens and earth (Ps 14:2; 102:19; 113:6), and from this lofty position also speaks, answers petitions, and renders judgment. (1Ki 8:49; Ps 2:4-6; 76:8; Mt 3:17