Can a SM change their Home of Record?

SSG(P) Private RallyPoint Member — Thu, 15 Aug 2019 10:26:29 -0400

I have a Soldier who wants to change either their home of record or legal residence for tax purposes. She took the oath of enlistment in NM but is stationed in TX. Big tax differences.

Response by SGT Javier Silva made Aug 15 at 2019 10:49 AM

SGT Javier Silva — Thu, 15 Aug 2019 10:49:23 -0400

SSG(P) Private RallyPoint Member Yes, an SM can change their state of residence. There are a lot of legal issues that go with doing so. SM will have to speak with legal to find out if it is beneficial to do so.

Response by SP5 Peter Keane made Aug 15 at 2019 11:08 AM

SP5 Peter Keane — Thu, 15 Aug 2019 11:08:27 -0400

Getting a Texas drivers license effectively changes the state of residence.

Response by 1SG Private RallyPoint Member made Aug 15 at 2019 11:23 AM

1SG Private RallyPoint Member — Thu, 15 Aug 2019 11:23:13 -0400

You probably be surprised at the number of Soldiers who enlisted in states that tax military pay (HOR), even when not residing in their HOR state, who changed their HOR to TX for the sole purpose of not paying state income tax.

Response by SFC Private RallyPoint Member made Aug 15 at 2019 11:33 AM

SFC Private RallyPoint Member — Thu, 15 Aug 2019 11:33:11 -0400

Home of record is a bit more complicated and difficult. Legal residence is an easy switch. They have the form at S1

Response by 1SG Private RallyPoint Member made Aug 15 at 2019 1:03 PM

1SG Private RallyPoint Member — Thu, 15 Aug 2019 13:03:12 -0400

What was the answer from your S-1?
If this was your first stop, adjust your initial sources of information: regulation/policy, S-1, Internet forum.

Response by CSM Darieus ZaGara made Aug 15 at 2019 1:22 PM

CSM Darieus ZaGara — Thu, 15 Aug 2019 13:22:40 -0400

I would recommend that your Soldier check all benefits associated with Legal Residence. There are far more benefits state to state than simply tax breaks. Simply googled state benefits for Active Duty and Veterans. She might be surprised. Thank you for your service.

Response by SFC Ralph E Kelley made Aug 15 at 2019 1:37 PM

SFC Ralph E Kelley — Thu, 15 Aug 2019 13:37:11 -0400

Have him go to S1 and put in a DA-4187. He should also sent to the new state to register for the vote in that state's elections - they will post to his old state to ensure there are no double (a federal offense during federal elections) voters.

Response by LTC Peter Hartman made Aug 15 at 2019 2:05 PM

LTC Peter Hartman — Thu, 15 Aug 2019 14:05:28 -0400

It is state of residence that counts for state income taxes. They can change that, the question is how aggressive the losing state is in forcing the Soldier to prove it. Illinois and New York are two states that are very aggressive and will just send you a letter saying you owe us state taxes. It will be up to the Soldier to fight it. Being in a state because of military orders is typically not going to cut it. If you buy property there you will have a decent claim. If you get married there and your spouse is a resident, you have a good shot. Have children there, better yet.

Response by SFC Private RallyPoint Member made Aug 15 at 2019 2:12 PM

SFC Private RallyPoint Member — Thu, 15 Aug 2019 14:12:43 -0400

I did this, and it’s pretty easy. Go to finance and they will help change the residence of her home. I wish I could tell you the form number but all I had to do was fill out the form and show proof of residence.
My ERB still says Winchester, VA rather than Buffalo, NY because that is where I enlisted from. But mypay is tracking I’m a NY resident and I pay ZERO taxes.

Response by SFC Private RallyPoint Member made Mar 27 at 2021 7:13 AM

SFC Private RallyPoint Member — Sat, 27 Mar 2021 07:13:27 -0400

As most are stating here, changing home of record isn't recommended for updating tax benefits. There are still legal considerations about changing your state of residence but it happens quite frequently. Here is an article that goes through the steps with the form. https://www.soldiersspot.com/post/how-to-change-your-state-of-residence-in-the-army

How To Change Your State Of Residence In The Army

Do you have intent to live in state with military benefits? Tired of paying pesky state taxes for a state you don't even live in anymore? Update your state of residence to state that doesn't charge military with paying state income tax. For a full list, check here. Changing your state of residence is not the same as changing your home of record. You can change it multiple times and doesn't affect your home of record. STOP paying state income...