Ephesians 2:4-6 tells us 'But God, being rich in mercy, because of His great love with which He loved us, even when we were dead in our transgressions, made us alive together with Christ (by grace you have been saved), and raised us up with Him, and seated us with Him in the heavenly places in Christ Jesus...'
Ephesians 1:3 prefaces this remark with 'Blessed be the God and Father of our Lord Jesus Christ, Who has blessed us with every spiritual blessing in the heavenly places in Christ.'
And we know that God '...seated Him at His right hand in the heavenly places, far above all rule and authority and power and dominion, and every name that is named, not only in this age but also in the one to come. And He put all things in subjection under His feet, and gave Him as head over all things to the church, which is His body, the fullness of Him who fills all in all."
Because when we receive Jesus, we die and He is reborn in us--Colossians 2:13 says that '...He [God] made you alive together with Him [Jesus]...'
1 Corinthians 6:17 says that we are '...one spirit with Him.'
In essence, we are born of God [1 John 5:1] and united with Him. He is seated in heavenly places, and so are we, in Christ Jesus.
While we walk on the earth, we are, in quantum reality, seated in heavenly places in Christ because we are one with Him.