What state should I claim/file my taxes under?

Taxes what memories glad I don’t have to pay taxes or file taxes just one more problem solved.

Indiana Dept of Revenue: https://www.in.gov/dor/

Kansas Dept of Revenue: https://www.ksrevenue.gov/

Call both offices to get the truest answer

Every US citizen has a State citizenship, which is based on their State domicile.
You need to figure out which State you are a citizen of, and when your citizenship changed.
If you moved out of Indiana and moved to Kansas, then the easy answer is the day you left the one state and the next day you arrived in Kansas: thus, the day you established a new domicile in Kansas is your date of citizenship for Kansas. And when you file taxes, that is the date you will use. All income earned in the State of Kansas on/after that date is subject to the Kansas income tax laws...including National Guard or Reserve pay.

Similarly, Indiana was your domicile, and thus your State of residency for taxation purposes, until the day you crossed the border on the way to Kansas where you established your new domicile. Thus, Indiana requires you to file taxes in Indiana as a part-year resident, and your income in the state of Indiana, including the Guard, is taxable under Indiana's laws on income taxes.

Generally, where your State citizenship, and domicile, is established is the totality of the circumstances of the following areas:

- where you physically live,
- where you own real estate property,
- where you work (this is relatively easy for civilian work: the state the work was done in is the state that taxes it, but you might need to declare it on your other state if you lived in a state different from the state where the work was performed...complex set of tax laws at work; even more complex if the Member of the Reserve or Guard works in a different state's Guard, complex laws at work),
- where you go to school (college students are often allowed leeway because they might only effectively be temporary residents during the school year and the states' don't usually apply many of these rules ... but they might apply income tax laws even as an Non-Citizen who earns income inside the state), or
- where your drivers license is issued (and that means following the state laws, which usually require obtaining a new state license within a short time of establishing residency...often within 30-60 days by state law at the DMV),
- where your vehicles are registered (same set of rules about getting new registration and plates when you moved),
- where you are registered to vote (and you need to change it if you have left Indiana and established citizenship in Kansas ... can't be voting in Indiana if you are domiciled in Kansas ...),
- where you physically were located during the year (most states consider that if you were physically present in a State for 180+ days in the year, then you were a resident and thus subject to taxation for the whole year, or at least that part of the year you were physically present, etc., under that State's laws: California is notorious for going after taxes of people who only live in the state part of the year, "Snow birds."),
- where you might have other personal property, such as a storage locker, a trailer, etc., in a State,
- other rules that might help established residency, but those are the big ones above.

You should have access to a military assistance attorney: ask them. Or, possibly better, ask a tax professional like a CPA to do your taxes to ensure that you get it right...

It sounds to me like your LES is wrong, and you need to ask your S-1 to change it to your new State of Residency.

I was a unit S-1 up to a division G-1, and I dealt with these issues for my entire career, not just for myself but for my people, to take care of them properly.

Best of luck, wkb