USAFA "Home of Record" significance?

rkv

5-Year Member
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Dec 24, 2015
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We are living temporarily in another country. My DS raised this with his ALO while completing applications and the ALO recommended using current actual address rather than our home address when he filled out his applications. The ALO maintained that you do not know what your parents will be doing in the future. Although, most of his personal possessions are actually at our home address. However, he now sees that they want to use that temporary address as his "Home of Record".

The portal does not allow him to change this but provides a contact number for him to call. His first contact with the USAFA was from our home address. From these forums I have gleaned that "Home of Record" is used for original I-Day travel reimbursement purposes and potentially for a move to first duty post after the Academy. Is it used in any other way either during his time at the USAFA or subsequently in the USAF? Thanks.
 
I recommend following the ALO's advice. Your DS will be able to edit as necessary when he is at USAFA. He will be fully briefed on what he needs to do once he is settled. Regarding use subsequent to time at USAFA, our DS made some online purchases which were back-ordered. The items were sent to USAFA after DS graduated last May. The mail room used his HOR to forward the items to our home. I hope that helped. Best wishes.
 
Your home of record is also used for state income tax purposes. If your HOR is Texas, no state taxes. If AZ or CA, you will pay.
 
Your home of record is also used for state income tax purposes. If your HOR is Texas, no state taxes. If AZ or CA, you will pay.
My parents are FL residents (no tax), but we're currently stationed in a state that taxes. I put my home of record as the state where we're stationed because that is how they're going to calculate my initial transportation reimbursement to the academy. That being said, I am a FL resident like my parents, and don't want to be taxed by the state where we're currently stationed. I hope finance doesn't give me a hard time, any thoughts?
 
DS grew up overseas (non military American parents). DS born in Texas. Permanent residency is Texas. Nomination is from Texas. DS only has an European drivers license. We are flying from Europe to Colorado one month before BCT to adjust to time change and prepare. If our son obtains a Colorado DL, can he still claim Texas residency? From the above (older) thread, it appears that son could have a Colorado DL and still maintain Texas home on record.
 
Your home of record is also used for state income tax purposes.
To clear up some misconceptions:

State of legal "residence" (SOLR) or "domicile" is used for state income tax, not "home of record" (HOR).

The HOR is the address from which the member entered the military and is independent of the SOLR. It factors in when determine specific military entitlements, e.g. calculation of transportation costs when you separate from the military.

Being that most cadets will be joining the military for the first time when they come to USAFA, their SOLR and HOR will coincide. There are cases where it will not. The USAFA Finance office presumes that the HOR and SOLR coincide and will set-up state tax withholding accordingly. Cadets that have issues with this should visit USAFA Finance as soon as they are able.

It is possible to establish a new SOLR and many service members do this when they get stationed in a "tax advantaged" state. Establishing a new SOLR is more than just filling out a form, though. The service member needs to take actions that demonstrate an intent to remain a resident in the new state. Things like registering to vote and actually voting, registering vehicles, paying property taxes, etc.

If AZ or CA, you will pay.
- Arizona does not tax military income as of 2006.
- California fully exempts military pay income from state taxes when the member is stationed out of state. USAFA cadets with CA SOLR will not be taxed.

Here is a reputable website that lays out the details for each state:
https://www.myairforcebenefits.us.a...es-tax-my-Active-Duty-or-Reserve-military-pay
 
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I was in a pretty similar situation coming into the Academy, from the time I started my first application to the time I got to basic, I had lived in 4 states(military brat + prep year). The information I put in my appointee information and such was the location I would be leaving for basic from. This allowed the Air Force to be able to pay my full plane ticket into basic. After basic when my plane ticket was reimbursed, I went to the finance office in Vandy and moved my HoR/HoLR to my legal state of residence for taxes purposes. I don't know if it'll be different this year, but I didn't have the option to have a different Home of Record and Home of Legal Residence, I had to pick one state for both, then change both after the ac year started.
 
We are living temporarily in another country. My DS raised this with his ALO while completing applications and the ALO recommended using current actual address rather than our home address when he filled out his applications. The ALO maintained that you do not know what your parents will be doing in the future. Although, most of his personal possessions are actually at our home address. However, he now sees that they want to use that temporary address as his "Home of Record".

The portal does not allow him to change this but provides a contact number for him to call. His first contact with the USAFA was from our home address. From these forums I have gleaned that "Home of Record" is used for original I-Day travel reimbursement purposes and potentially for a move to first duty post after the Academy. Is it used in any other way either during his time at the USAFA or subsequently in the USAF? Thanks.
HOR: The implications of a home of record (HOR) extend to more than just taxes; however, most military members think of it as being tied to where they may or may not (depending on that address) have a requirement to file a state tax return. The HOR will determine payment for family transportation and moving household goods after one separates from military service even if you have no intention of returning to that address.

Civilian: A civilian has a physical address. In most cases that tells the story as to which state he/she files tax returns. The concept of a “legal” address has no meaning outside of the military. A civilian may end up filing two or more state tax returns when he/she lives in one state and works in one or more different states.

Military: To protect service members from being taxed by multiple states simultaneously, federal law creates the concept of a legal residence which is either the HOR (if never changed) or a subsequent state which is selected by the military member. Regardless of changes in legal residency, the HOR will never change because it impacts more that paying state taxes and voting.

To change a legal address (from the original HOR) to another address in a different state, a military member has to meet any relevant requirements for being a resident in a new state. Usually, those requirements would include being a registered driver, voter, etc. in the new state. The military member would actually have to live in the new state (and have lived there for some time) at the time he/she makes the change in legal residency. When a military member gets reassigned to a new AFB somewhere else in the world, the legal residency doesn’t change unless the military member wants to change it again. It is quite common for military personnel to claim either Texas or Florida if they ever get assigned to those states. Once you have a legal address (different from the HOR), it stays with you as long as you are in the military or not living in the USA. The latter could happen when a military member separates/retires and doesn’t immediately return to the USA. In that case their legal address may still be TX, for example, because they haven’t lived in any state since separating from the military. Once that member does return to the USA, his/her new home becomes the new residence.

One of the most important things to remember is to be sure to declare the residency change to the military pay/finance office so that the USAF stops withholding for say NY when the service member is now a resident of TX. If you forget, you can always file a state tax return in the old state to get the refund. If you have a will, you should have that portion of your will changed as well to avoid confusion.

BTW, after leaving your “legal address” for a new assignment, there is no requirement to be able to receive mail at the legal address. In other words, if a military officer went to UPT in TX, became a TX legal resident, and subsequently had 20 years of various assignments – all not in TX, that officer would still be legal resident of TX. However, if that officer retired and moved to Atlanta, Georgia, he/she would now be a resident of Georgia.
 
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