State Military Law With Highest
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How to fill out Special Military Power Of Attorney?
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FAQ
If you're in the military, you're probably taxed in your state of legal residence rather than in the state where you're stationed. Filing taxes while deployed can depend on your state of residence as well. To establish legal residence in a state, you usually must prove you live ? and intend to continue living ? there.
A state of legal residence, or domicile or legal domicile, is the place where the service member thinks of as home, the state where you intend to live after you leave the military. Your state of legal residence may change throughout your life.
"Home of record" is almost always the state where you first joined the military. Home of record (HOR) is an accounting term used by the military to determine a number of military benefits, such as travel allowances, transportation expenses, travel time to report to duty, etc.
Under the SCRA, servicemembers retain the state they claimed when they entered active duty as their state of legal residence unless they take affirmative steps to change their state of legal residence.
However, by law servicemembers are able to maintain a legal residence in one state even if they are stationed in another. This means that if you legally reside in a state with no income tax, then you can avoid paying state income taxes even if you are currently stationed in one with a high state income tax.