STATE OF LEGAL RESIDENCE CERTIFICATE
DATA REQUIRED BY THE PRIVACY ACT OF 1974
AUTHORITY:
PURPOSE:
ROUTINE USES:
MANDATORY OR
VOLUNTARY
DISCLOSURE:
Tax Reform Act of 1976, Public Law 94-455.
Information is required for determining the correct State of legal residence for purposes of withholding
State income taxes from military pay.
Information herein will be furnished State authorities and to Members of Congress.
Disclosure is voluntary. If not provided, State income taxes will be withheld based on the tax laws of the
State previously certified as your legal residence, or in the absence of a prior certification, the tax laws of
the applicable State based on your home of record.
NAME (Last, first, middle initial) SOCIAL SECURITY NUMBER (SSN)
LEGAL RESIDENCE/DOMICILE (City or county and State)
INSTRUCTIONS FOR CERTIFICATION OF STATE OF LEGAL RESIDENCE
The purpose of this certificate is to obtain information with respect to your legal residence/domicile for the purpose of determining
the State for which income taxes are to be withheld from your "wages" as defined by Section 3401(a) of the Internal Revenue Code
of 1954. PLEASE READ INSTRUCTIONS CAREFULLY BEFORE SIGNING.
The terms "legal residence" and "domicile" are essentially interchangeable. In brief, they are used to denote that place where you
have your permanent home and to which, whenever you are absent, you have the intention of returning. The Soldiers’ and Sailors’
Civil Relief Act protects your military pay from the income taxes of the State in which you reside by reason of military orders unless
that is also your legal residence/domicile. The Act further provides that no change in your State of legal residence/domicile will
occur solely as a result of your being ordered to a new duty station.
You should not confuse the State which is your "home of record" with your State of legal residence/domicile. Your "home of
record" is used for fixing travel and transportation allowances. A "home of record" must be changed if it was erroneously or
fraudulently recorded initially.
Enlisted members may change their "home of record" at the time they sign a new enlistment contract. Officers may not change their
"home of record" except to correct an error, or after a break in service. The State which is your "home of record" may be your State
of legal residence/domicile only if it meets certain criteria.
The formula for changing your State of legal residence/domicile is simply stated as follows: physical
presence in the new State with
the simultaneous intent of making it your permanent home and abandonment of the old State of legal residence/domicile.
In most cases, you must actually reside in the new State at the time you form the intent to make it your permanent home. Such intent
must be clearly indicated. Your intent to make the new State your permanent home may be indicated by certain actions such as: (1)
registering to vote; (2) purchasing residential property or an unimproved residential lot; (3) titling and registering your
automobile(s); (4) notifying the State of your previous legal residence/domicile of the change in your State of legal
residence/domicile; and (5) preparing a new last will and testament which indicates your new State of legal residence/domicile.
Finally
, you must comply with the applicable tax laws of the State which is your new legal residence/domicile.
Generally, unless these steps have been taken, it is doubtful that your State of legal residence/domicile has changed. Failure to
resolve any doubts as to your State of legal residence/domicile may adversely impact on certain legal privileges which depend on
legal residence/domicile including among others, eligibility for resident tuition rates at State universities, eligibility to vote or be a
candidate for public office, and eligibility for various welfare benefits. If you have any doubt with regard to your State of legal
residence/domicile, you are advised to see your Legal Assistance Officer (JAG Representative) for advice prior to completing this
form.
I certify that to the best of my knowledge and belief, I have met all the requirements for legal residence/domicile in the State claimed
above and that the information provided is correct.
I understand that the tax authorities of my former State of legal residence/domicile will be notified of this certificate.
SIGNATURE DATECURRENT MAILING ADDRESS (Include ZIP Code)
DD Form 2058, FEB 77 (EG) Designed using Perform Pro, WHS/DIOR, Jul 94
