The military can be confusing, with all its special terms and acronyms. One of the terms most often misused is home of record. The term comes up in questions about taxes and driver’s licenses and final moves. On rare occasions, when talking about final moves, it’s being used properly. The other 99.9% of the time, folks are actually talking about state of legal residence. It’s a pet peeve of mine. Not using the right term can mean getting the wrong answer to your questions.
Home of Record
A service member’s home of record is the place from which they entered the military. That’s it.
The only time your home of record matters is when you leave the military before reaching retirement. Then, your final travel entitlements are based on your home of record.
There are no provisions to change your home of record unless it is erroneously recorded when you enter the military, or you have a break in service. Lots of people may tell you that you can change your home of record when you reenlist. According to the Joint Travel Regulations, said reenlistment must include a break in service of at least one day.
From the Joint Travel Regulations, Appendix A, Home of Record:
“The place recorded as the individual’s home when reinstated, reappointed, or reenlisted
remains the same as that recorded when commissioned, appointed, enlisted or inducted or ordered into the tour of
active duty unless there is a break in service of more than one full day. Only if a break in service exceeds one full
day may the Service member change the HOR.”
The Army regs say it a little differently, but say the same thing:
From Army Regulation 600-8-104, Army Human Resources Records Management, Chapter 5, Section 5-2, subsection b:
“Home of record can only be changed if there is a break in service of more than 1 day or to correct an error. Any
change in connection with a break in service must be recorded on the DD Form 4 at reenlistment.”
Military spouses do not have a home of record.
State of Legal Residence
Your state of legal residence is the state where you’ve demonstrated that you have permanent ties. In theory, this is the place that the service member thinks of as home. At a deeper level, “home” would be the state where you intend to live after you leave the military.
In reality, it is probably the most tax-friendly state you’ve ever been stationed in. However, understanding the intent behind the laws helps to understand how the process works.
The steps you take to obtain and preserve legal residency in a state are the same steps you would take in a state that you consider home.
For example, in the state you consider home, you would:
- maintain your driver’s license
- register your vehicle
- register to vote
- actually vote
- pay state tax
- claim as your state in your will
- any other actions that could be construed as showing intent to remain a resident of a state
Understanding Intent and Why It Matters
Intent is one of the most misunderstood and difficult parts of legal residency. There are a number of steps that you can take to demonstrate your intent. But it is the cumulative effect of these small things that adds up to the whole of determining legal residency.
If you’re claiming a previous state of legal residence while physically residing in a new place, you have to be careful not to do anything that might give the impression that you’ve actually become a legal resident of the new state.
Just as no single action will establish your legal residence in a state, no single action automatically makes you NOT a resident. For example, if your PCS to Ohio, military spouses are required to obtain an Ohio driver’s license. That doesn’t automatically mean you give up your legal residence in a prior state. Rather, you would have to take several actions that demonstrate that you are changing your legal residence.
In general, though, it’s good to keep things tied to your state of legal residence. While it can seem easier to switch things around as you move, it is important to clearly demonstrate your intent. It’s hard to defend your intent when you have a driver’s license from one state, a vehicle registration in a second state, you’re registered to vote in a third state, and you’re claiming a homestead tax exemption in a fourth state.
States can and do pursue military members who aren’t keeping things clear. It can be an expensive and time-consuming battle, and you won’t win if you haven’t made your intentions clear.
SCRA/MSRRA
Being able to claim a state of legal residence that isn’t the state in which you actually live is governed by federal laws. The Servicemembers Civil Relief Act (SCRA) is the law that gives military members and spouses certain protections. The intent of this SCRA provision is that service members and spouses are not unnecessarily burdened by the need to change their residence with every move. This includes the right to continue voting and paying taxes in the state they call “home.”
The Military Spouses Residency Relief Act (MSRRA) amends the SCRA to extend some of the voting and tax protections of the SCRA to military spouses. While the MSRRA is its own legislation, it is legislation that changes the SCRA, so the SCRA is the actual law that covers this stuff for both the service member and the spouse. After MSRRA, the SCRA was further amended in 2018 and 2023.
The SCRA permits a military member to retain properly-obtained state of legal residence even though they’ve moved to another state on PCS orders. SCRA does not permit military members to pick any state or regain legal residency in a state where they lived previously.
Service Members and State Taxes
Under the provisions of SCRA, military service members can attribute their military pay to their state of legal residence and not the place where they are living on military orders. The 2023 amendments to SCRA say that a service member may use any of these locations for tax purposes:
- either their state of legal residence
- their spouse’s state of legal residence
- or the state where they are stationed
However, if they have non-military income in a state, then that income is taxed in the state where it is earned.
This includes income derived from rental real estate. If you own a property somewhere that has state income tax, you need to file an income tax return in that state regardless of where you are a legal resident.
Military Spouse and State Taxes
The 2023 changes to SCRA give military spouses the right retain a properly-obtained state of legal residence, even if they move due to Permanent Change of Station (PCS) orders.
The 2023 amendments to SCRA say that a service member may use any of these locations for tax purposes:
- either their state of legal residence
- their active duty spouse’s state of legal residence
- or the state where they are stationed
An interesting twist of the way that these laws were written is that all the earned income of the military spouse is permitted to be attributed to their state of legal residence, or their active duty service member’s state of legal residence that the military spouse is using for tax purposes. This is different from service members, who only get to attribute their military income to their state of legal residence and must pay taxes on any other income in the respective state. For example, if the service member has a part-time job or side hustle, that income will be taxed where it is earned. I’ll also note again that rental property income needs to be reported and taxed, if appropriate, in the state where the property is located.
SCRA does not permit a military spouse to obtain legal residence in their spouse’s state of legal residence without actually living there.
Changing Your State of Legal Residence
You may change your legal residence whenever you meet the requirements to establish residency in a new state. While every state is slightly different, you generally must:
- Be physically present in the new state, and
- Demonstrate that you intend to make that location your permanent home; and
- Demonstrate that you intend to abandon your old state of legal residence.
You demonstrate that you intend to make a state your new permanent home by doing the things listed above: registering to vote (and actually voting), obtaining a driver’s license, registering your vehicles, etc.
Once you’ve taken the steps to properly establish a new domicile, you can change your declared state of legal residence using DD Form 2058, State of Legal Residence Certificate. This will change the state listed on your Leave and Earnings Statement and W-2 tax statement, and DFAS will start withholding taxes for that state, if required. Remember that naming a state on the form does not make you a legal resident of that state – you still need to take all the other actions required.
State of Legal Residence for a Specific Purpose
Another thing that is confusing is that sometimes you are considered a legal resident of a state for a particular purpose without giving up your actual state of legal residence. Examples might be college tuition or jurisdiction for divorce. Being considered a resident for a specific purpose does not mean that you’ve become a legal resident for other purposes.
When Other Folks Misuse The Terms
Sometimes you’ll run into individuals, government entities, and even laws that use the terms incorrectly. For example, a state may require that you be a legal resident in order to qualify for in-state tuition, but they may use the term “home of record.” This can cause a lot of confusion. You’ll just have to be patient and ask specific questions to find out exactly what they’re trying to say.
In many conversations, you can use these two concepts interchangeably, and it won’t make a difference. It’s still a bad idea, though. You can’t always tell ahead of time which conversations need to have the right concept. Understanding the difference and using the words accurately will prevent misunderstandings that can cost you time and money.
I was AD with MI as my HOR. I was medically retired in VA where I and my AD spouse is stationed. My spouse’s HOR is TX. My voter registration card is from MI, but for safety I registered and licensed my vehicle in VA upon my PCS. Now that I’m retired and an AD dependent, where is my legal residence?
I was AD with MI as my HOR. I was medically retired in VA where my AD spouse is stationed. My spouse’s HOR is TX. My voter registration card is from MI, but for safety reasons, I registered and licensed my vehicle in VA upon my PCS. Now that I’m retired and an AD dependent, where is my legal residence?
Melissa, there are two sets of laws that apply here. The federal law (SCRA/MSRRA) requires that for you to maintain your prior state of legal residence, it must be the same as your AD spouse. However, the federal law is only the minimum protections that states must provide. They may be more generous, and some are more generous and permit those who are physically residing in their state to claim a former state of residence without sharing the same state as their AD spouse. Unfortunately, Virginia is not one of them. Therefore, for the duration of your time in Virginia, I fear you are a Virginia resident.
Possible solutions for the future might include the passage of legislation permitting military spouses to obtain their AD member’s state of legal residency, the possibility that you might get orders to Texas, or that you may move to a state where you both choose to establish residency and the retain it using MSRRA.
For a good list of which states are more generous with their allowances, see this article: https://www.nationalmilitaryspousenetwork.org/public/Demystifying_the_MSRRA_Military_Spouse_Residency_Relief_Act.cfm
I am retiring from active duty in October. We currently live in MS, but my HOR and residency is FL. I vote, have a drivers license, and still own property in FL. Can I maintain my FL residency after retirement if I still live in MS, but have the intent on moving back to FL within 12 months. Is there a time limit on intent to move back to state of residency?
Mitchell, according to Mississippi law, you switch your vehicle registration and driver’s license to the state within 30 days, or pay a $250 penalty fee. You lose the protections of the SCRA on the first day of retirement, so that’s the day you are officially “living” in Mississippi.
Will you get caught driving on an out-of-state license or registration during a year in Mississippi. I can not say for sure. It’s not a chance I would want to take, but I tend to err on the side of caution when it comes to this type of thing.
I changed my residency to my AD spouse when we got married and were stationed in his state of residency. We have inherited a house in my home state where we intend to retire. Can we change our legal state of residency while he is on AD or do we have to wait until he is retired?
You can change your state of legal residency while he is active duty, but you must be physically living there in order to do it. You can’t just decide to pick a state, even if it is your home state and/or you own property there. That said, state laws vary and/or you may get a clerk who just doesn’t care. If you really wanted to change your residency to that state, I suppose maybe you could try and see what happens. But I wouldn’t recommend breaking any laws to do it.
I have a confusing situation that I hope you can help me out with. I grew up in Massachusetts and entered the military there making it my HOR. My parents then moved to NH (a no income tax state) and I effectively “moved” with them although I was already in the military and stationed in SC at that point. In order to demonstrate my intent to permanently reside there I got a NH license. At that time my car was registered in my dad’s name and he registered in NH as well. I then submitted my DD2058 change form to adopt NH as my SLR. Last year, my parents moved back to MA but I would like to maintain NH as my state of legal residency. I am now having trouble with the state of NH trying to register the car in my own name now that my parents have left seeing as I have no in-state address/physical ties. How do you suggest handling this/explaining the military SLR points to the NH registry folks?
Thanks!
Per the New Hampshire Department of Safety Vehicle Registration page, you can renew via mail. “Renewing a registration while temporarily out of State: Within four months prior to your registration expiration date, please send your renewal notice or registration certificate to the town or city in New Hampshire where you reside, along with the proper payment. Please notify the town or city clerk if you would like them to complete the state portion as well. The State will not be able to complete your registration if the town fees have not been paid first. Please include the out-of-state address where you would like your registration to be mailed.” https://www.nh.gov/safety/divisions/dmv/registration/vehicle.htm#renewals
I spoke with them over the phone today and they seem adamant that I need a physical tie (bill/pay stub) to the county where I’m trying to register the car. My aunt lives there and that’s the address I’ll be using but she really has nothing to prove that I “live” there. How would you explain the whole concept of having a legal residency state separate from your current residency state to the NH DMV folks?
Hello! I’m hoping you can help me with my husband’s situation. His HOR is West Virginia. In 2016 we PCS’d to Ohio and he got an Ohio’s driver license and registered his car here. He never wanted to make Ohio his state of legal residence and wanted to keep it as West Virginia, but did getting an Ohio license and car registration make his state of residency change from West Virginia to Ohio?
There is no single indicator of residency, but having moved your driver’s license and vehicle certainly make it look like you’ve established residency. How has he been maintaining his West Virginia residency? Where is he registered to vote? Has he actually been sending in those absentee ballots? What does his will say? What other ties does he have to West Virginia.
I will say that military members are rarely audited for their state of legal residence, but it does happen. And if you’re claiming West Virginia for taxes, I’d say that you really want to have a clear and consistent demonstration of intent to keep West Virginia as his state of legal residence.
I hope that helps.
My husband is active duty in IL and HOR is Ohio. Our daughter received driver’s education in the IL high school and so initial license is an IL license. My husband and I both maintain our OH license. It is time to renew her license, she is still our dependent and we don’t know whether she can renew her license in IL or has to get an Ohio one since that is our permanent home of record.
I’m not sure that Ohio is going to permit her to get a driver’s license there, as she has no legal ties to Ohio. She does not have a home of record (nor do you, as a spouse.) If Ohio is also your state of legal residence, and you have some sort of physical ties to Ohio (perhaps your parents’ home?), then it might be possible to convince Ohio to issue her a license.
I am an IL resident, currently on active duty but retire on July 1st (2019). My husband is still active duty, and plans to be for a few more years. We are not currently stationed in IL and his next duty station is not in IL. I was planning on using my IL residency for college in IL; do I lose my IL residency since my husband (FL resident) is not stationed there and he is not an IL resident?
My husband is AD and we are moving to Texas from SC. We will own property in both states. Can I change my residency to Texas and he keep his in Sc? We are hoping to have instate tuition for college for our kids in sc but also a homestead exemption in texas. Is that possible? Thanks!
My husband is AD. His HOR is FL and both of our SLR is Florida. We own a home in Colorado (that we purchased a few PCS stations ago). We would like to retire to CO. What needs to be done so that the army will move our household goods to CO upon retirement? Also, we would like to be be considered “in state” for college tuition (for my son).
Thank you.
Your final move for retirement is to your “home of selection,” so that won’t be a problem.
Where your son is eligible for in-state tuition will depend on a few factors, most importantly whether your husband is still on active duty when your son starts college. In general, he will eligible for in-state tuition (and the Bright Futures scholarship program) in Florida, and in the state where you are stationed at the time he starts school. For more specific questions, you should check with the individual schools.
We are becoming Texas residence. My husband is active duty and I’m a civil service employee. If we decide to move after retirement would we be able to keep our Texas residency if we moved out of Texas after retirement?
Once your husband retires, you are no longer protected under the Servicemember’s Civil Relief Act, and you will change your residency with each move like everyone else.
I joined the Navy in 2017 with a HOR and car registration/insurance in California. I have continued to renew registration and insurance in California, but in 2018 switched my legal residence to Florida for tax purposes. The Navy has moved me from RI, FL, TX and back to FL. Recently, I was involved in a fender bender where I rear ended someone. There was small damage of $600, and my insurance said it was covered and under the amount to increase my rates, however they are trying to claim injuries. I am worried that since I have been living in Texas but have CA registration and insurance, my insurance company (Mercury) may void the policy because I haven’t been living in the state I am insured. Any thoughts on if I have anything to worry about? Thanks for the help.
George, it is generally required that your vehicle be insured in the place where it “lives,” i.e. where it spends the night. I can’t guess whether that will be an issue for your insurance company, but I recommend you clear this up with them once the situation is resolved.
My husband joined the military before we were married. He was a resident of PA at the time, so PA is his HOR. He was then based in Texas and supposedly had his SLR changed to Texas. Texas is still listed on his LES now 7 years later. I’m assuming he had to fill out some sort of form to make this happen. He never had a license/was registered to vote in TX, but has been claiming it as his SLR ever since. He is now based in VA and has a driver’s license, a car registered here, and is registered to vote here. VA imposes property taxes on vehicles, but he got an exemption from paying them, I’m assuming by claiming TX as his SLR. I’ve also been exempt from paying these taxes on my own vehicle. Does taking these actions in VA mean his SLR has changed to VA and we should be paying VA income tax on his wages? He has no connection to TX, but then again he never did in the first place and was able to change his SLR to TX on his LES. He simply had a TX address at the time. Do we need to change the state on his LES with the finance office?
As for me, a non-military spouse- I am from PA, and until August of 2019, I had a PA license even though I’ve lived in VA with my spouse since 2016. My car has been registered in VA since 2016, but I held off on getting a VA license. I now have a VA license and am registered to vote here. I understand that under the law change of 2018, I am allowed to claim my spouse’s SLR even if I never lived there. This would mean I could claim Texas and pay no VA income tax. My question is if getting a license and being registered to vote here in VA changes both of our SLRs to VA. I find it really difficult to maintain licenses/registration from a state you no longer live in. I don’t want to adopt TX as my LSR for tax purposes if my spouse is using it erroneously anyhow.
I appreciate your input, as I feel I’ve been going in circles. “Residency” is not a cookie cutter term for us military folk. Does adopting the state(license, voting, etc) you’re currently stationed in change your SLR? Send help.
Thanks!
I’m a little confused by a couple of things in your situation. The form that your husband would have used to change his state of legal residence clearly explains that you can’t just pick, you have to take action to show your intent to make that location your new home. https://www.rotc.pitt.edu/forms/dd2058.pdf Most military members can slide by not meeting the requirements, but eventually it will catch up with them. However, by taking all these actions in Virginia, your husband has absolutely opened himself up to a challenge to his residency. If the state of Virginia were to decide to investigate, they can and would find that he has demonstrated his intent to be a resident there.
For you, it is a little more clear. The law does not permit military spouses to claim their service member’s state of legal residence in general, just that they may “adopt” it for purposes of taxes and voting. If you shared the same SLR as your spouses, you could maintain it after leaving, but you can’t just pick it. You’re pretty clearly a resident of Virginia based upon your actions there and the fact that you are not a resident of Texas.
However, I am not a lawyer. In your shoes, I’d be having a chat with JAG. Many, many military members manage to continue using a residence when they don’t really qualify, and nothing happens. It is my opinion (and just opinion) that with the increase in data sharing and states tightening budgets, that will become harder and harder as time progresses. But for now, it happens all the time.
Going forward, I’d recommend that both of you are clear and consistent in your intent to maintain your residence in whichever state is right.
Good luck.
For dual military families:
I am active duty and my spouse is a reservist. Considering the VTBA, can she submit a DD2058 to change her declared SLR with the DOD to my HOR (Texas)? I recognize this isn’t necessarily about proving state residency. In completing our 2019 tax return we were not able to claim my SLR for her military income because the military maintained her HOR on file as her SLR for tax purposes.
We just want to know if this would be a legitimate way to simplify our taxes and benefit from Texas’ lack of income tax on her military paychecks during her training/active duty orders?
Caleb- where are you currently stationed? Your wife can not establish legal residency in a state without residing there unless that state has some carve-out for military spouses (some people have had success with this, but it isn’t the norm.)
Kate,
50 U.S. Code § 4001 was updated about two years and states that “For any taxable year of the marriage, the spouse of a servicemember may elect to use the same residence for purposes of taxation as the servicemember regardless of the date on which the marriage of the spouse and the servicemember occurred.” Doesn’t this mean the spouse would not have had to live in the state to establish residency? Is there some reason this would not apply to dual military couples? Thank you for your advice. I have been confused on this point as well.
Sarah, that’s a good question, and the answer comes down the exact wording of the federal law and how the states choose to apply it. The amendment to SCRA permits spouses to “use” the service member’s state of legal residence for taxes and voting. It makes no provision to obtain that residence. It’s sort of like borrowing – if I borrow my friend’s car for the day, it doesn’t give me permission to register it in my own name.
However, it’s tricky because voting is one of the chief indicators of residence. Some spouses have successfully registered to vote in their service member’s state of legal residence, then used that voter registration to change other documentation. But with the requirements of the Patriot Act and the REAL ID Act, states are increasingly requiring more documentation for things like driver’s licenses. Heck, I have legitimately been a Florida resident for 27 years and I now have to jump through myriad hoops each time I renew.
The short answer is that while federal law doesn’t provide any ways for military spouses to gain residency without physically residing somewhere, there may be workarounds. Or there may not be workarounds. Part of this comes down to the way state law is written, part of it comes down to how the individual tries to do it, and, honestly, part of it comes down to how the individual clerks interpret their understanding of what the state law says.
I can imagine why a dual military couple might have different challenges, but how does anyone know that a couple is dual military?
Hi – first, thank you for this wonderful forum and the time you dedicate to answer our questions and help.
My question is regarding MSRRA, getting married in the middle of a tax year and US Territories.
I am currently engaged to an AD member stationed in North Carolina. His HOR and SLR is Puerto Rico and thus, he files and pays taxes in Puerto Rico. Although I am from, and used to live in Puerto Rico, I am currently employed and resident of North Carolina. We are planning to get married soon prior to our next PCS and I will like to adopt Puerto Rico as my SLR.
Q1. How do I change my state of residency? is there a form? Can I change this in the middle of the year even if we will continue to be physically in NC for a few more months after getting married? or do I have to wait until the PCS to change? in other words – what is the trigger for MSRRA – the act of marriage or the act of moving from NC?
Q2. How to you avoid the state tax withholding? do you just claim exception for the state you physically live? — I am currently withhold NC state tax, if I marry in October and adopt Puerto Rico I would have to pay PR taxes from there on – again can I make that residency change and thus, tax change in the middle of the year even if I will physically stay here in NC for 3 more months?
appreciate any help you can provide
There is no provision under MSRRA for you to change your state of legal residence without physically residing there. However, I’m not familiar with Puerto Rico’s rules – you may be able to re-establish your legal residency there if they will permit it. Then the question becomes, will North Carolina try to fight you on that? I’d guess it unlikely, but that’s not professional advice.
What MSRRA/SCRA does is let you use your spouse’s state of legal residence for purposes of voting and taxation. You can claim exempt from North Carolina, but you’ll have to pay Puerto Rico. Your company may have the ability to withhold Puerto Rico taxes if you inform them of the change to your situation.
For taxes you’ve already paid to North Carolina, you will have to file a non-resident return to have those taxes refunded. Technically, all of this comes into effect on the date of your marriage.
Good luck to you!
Super helpful! Thank you!
One follow on your first paragraph – how would this be different for someone whose spouse slr is virginia and marries a resident from NC while in NC and not physically in Virginia (or any other slr state) any? or are you saying that MSRRA does not allow anyone to change residency just adopt for voting and tax? if the latter, what does the residency in gives you? (a driver’s license?) confusing 🙁
Thanks!!
MSRRA (which an amendment to SCRA, so technically the law is SCRA) does not make any provisions for people to change their residence. That’s up to state law. SCRA allows military spouse to maintain a previously obtained state of legal residence if it is the same legal residence as their service member, OR to use their service member’s state of legal residence for taxes and voting.
If a Virginia resident marries a military service member who is a legal resident of North Carolina, and moves to North Carolina with them, then they pretty much don’t have any choices – they’re a North Carolina resident, unless North Carolina law permits them to retain their previous state of legal residence. At least at that point they’d be matched up with their service member, which would make things easier in the future.
Keep in mind that SCRA is federal law and only outlines the protections covered by federal law. States may have more generous protections for military spouses, either on purpose or by accident of how their laws are written. I have no idea what North Carolina’s current laws say on the issue.
Thank you so much for this, and all of your other helpful posts! My husband and is retiring in two years. We are currently stationed in CA, but his HOR is TN and we were stationed in FL for ten years before we moved here and have our cars and licenses still under FL bc it was cheaper and easier to do as we had a hurried PCS during COVID and didn’t know what we were going to be doing. That being said, we plan to retire to TX. From what I am understanding-do we need to go out there and get a place, licenses, etc while he is on terminal leave in order for him to change his HOR to TX?
Thank you so much!
You generally can’t change your home of record unless there is a break in service. If you are talking about your state of legal residence, then if you move to Texas, then you can change your state of legal residence to Texas. If you are moving there at retirement, you’ll have to change it anyway because you lose the protections of SCRA upon retirement. Does that make sense?
Yes….kind of! We just want to insure that the military will be doing our final move to where we plan to live, not to his HOR, if that makes sense. It’s all a bit confusing. Glad I found your page.
Retirement moves are to your home of selection – not home of record. So you should be good there…
Hi there! I have a sticky situation with OH where I joined the military in MI but changed my license, registration, and voting to my next duty station. I had no issues paying MI income taxes for those four years, however I then PCSed to Ohio just over a year ago and changed my things again and they’re claiming me delinquent. I’m filling out the exemption form and one requirement stipulates a lack of Ohio ID. I wrote a letter stating my intent to return to MI and that I change these things everytime I move. I also cited the military protections that never require me to officially change anything, even if I exhibit the ubiquitous “intent” to be an OH resident. Their webpage also states that Ohio residency for military entails these changes AND a change of the military form, which I have not done. Just sent the letter but I have a bad feeling… help? I tried to call JAG but the mean lady just said the tax office is closed…
JAG is definitely going to be your best resource, and they should be able to help you even though the tax service isn’t currently open.
First question, though, is did you fill out a DD Form 2058, changing your state of legal residence to wherever you are claiming your state of legal residence? That’s the sole indicator as far as the military is concern, and the single most important indicator for most states. (In my limited experience.)
If your LES says Ohio, you’re going to have some difficulties proving that you didn’t intend to be an Ohio resident.
Good luck to you!
My LES is still listing my old state! I never changed it and don’t want to, but Ohio seems to be trying to force me to… thank you!
Hi Kate,
Super glad I found your page. Thank you for the helpful information!
Here’s a quick question:
We are legal residents of WA and have kept that status while living in OK and SC. We plan to purchase our next home (either in TN or KY) and move in after our next PCS this summer. Can we maintain our legal residency in WA (no state income taxes) even though we’ll be purchasing a home in a different state?
This may be an easy answer (hopefully) but I want to make sure we’re doing everything legally.
Thank you!
Simply buying a house does not make you a resident somewhere. As long as one of you is on active duty and thus you are both covered by SCRA, you can maintain your current state(s) of legal residence.
However, be sure to be clear and consistent in your other actions. Don’t take a homestead credit if it is only for state residents. Don’t change your voter registration, driver’s licenses, and vehicle registrations (unless required by state law – I don’t think either TN or KY require it for service members or spouses.)