Breakdown of acceptances per state

[scuttlebutt]

Is there a list of candidate acceptance numbers broken down by state then by enrolled?

 

[Flevvy]

I doubt it. Personally, that seems like meaningless data as it would fluctuate considerably from year to year. Heck, some MOC’s frequently nominate nobody and then suddenly nominate several candidates.

 

[RM78]

Naval Academy releases student body by state

More than a third of the U.S. Naval Academy's students are from five states: California, Texas, Maryland, Virginia and Florida.

www.wbaltv.com

Here's a link I found- this is their student body per state for all 4 years. Maybe if someone can do the math- it would be more helpful. (This link is 5 years old)- For Maryland specifically-there are 8 congressional districts and 2 senators- So that means that there can be a total of 100 congressional nominations per cycle (not to mention Presidential or Vice-Presidential) and 300 of those 400 are in the academy.

 

[okboomer]

Your math seems to work. It’s a Maryland source. Question for the military experts which I am not - does your home address become wherever you are stationed when you are enlisted? If so, that would seemingly be part of the equation given the Academy would be their post and thus their home address...

 

[Capt MJ]

Your math seems to work. It’s a Maryland source. Question for the military experts which I am not - does your home address become wherever you are stationed when you are enlisted? If so, that would seemingly be part of the equation given the Academy would be their post and thus their home address...

There is a term in the military - Home of Record. It is typically the place from which a military member first reported to active duty. Once a military member is in, for income tax and voting purposes, they may choose to keep their HOR as their state of residence, an entirely different thing. Any state they are in for the purposes of military duty assignment, they are “transient residents,” not subject to the same requirements for taxation, car registration, etc. Depending on which is more advantageous, military members may decide to keep HOR and state of residence the same, or establish residency in a state they are stationed in, and then keep that state throughout their AD career while they are “transients” in others. For example, DH reported to USNA from PA; that was his HOR. He also kept it as his state of residence his entire AD career, because PA doesn’t tax military AD income if stationed outside PA. He was pretty sure he wasn’t going to the NROTC units in state, or other Navy AD installations. My HOR was GA. GA wanted full taxes from me no matter where I lived. The minute I got orders to FL, I registered car there, got a new driver’s license, registered to vote and voted, changed my Navy state of residence from GA to FL. When GA wanted their taxes, I went to the base JAG and got a form letter to send to GA about my status. FL has no income tax, of course, and I voted absentee the remainder of my career. You do have to establish residency legitimately, you can’t just put TX if you aren’t residing there and acting like a resident.

For mids, I suspect most of them are using their HOR as their state of residence, now they are active duty military members.

It’s worth looking up HOR state rules, and determining what choice is best down the road. The states without income tax are relatively well-known. The ones which have income tax but don’t tax military income, less so. My DBIL and DSIL, one retired Navy, one retired Fed, moved from VA to PA for precisely that reason - they pay no state income tax on their military/Fed retirement incomes.

Technically, a mid could start to use MD as their state of residency, but they would start paying MD state taxes.

More than you wanted to know and not directly germane to the thread, but this bit of military savvy hasn’t surfaced in a while.

This link is the best state summary of how the taxes work:

State Tax Information for Military Members and Retirees

What tax benefits does your state offer to military members and retirees? Find out which benefits are available to you.

www.military.com

And - mailing address is just that, can be and often is different from HOR and state of residence. It is not uncommon for a military member to have HOR in one state, state of residence another, mailing address in another (which could be different from where the military member is physically located, such as FPO and APO mailing addresses), driver’s license could have another state, car registration and plates could have another. I learned about all this from those who had the years under their belts and took time to splain all the nuances. It also included the tip if your driver’s license and car plates and state you are in don’t match, if you are stopped by Highway Patrol, hand over your military ID with driver’s license, so they know upfront you are likely a military transient in the state.

 

[A1Janitor]

Generally speaking, most parents will claim their mid on their tax returns as dependents.

 

[time2]

While it is reasonable to expect that some states have more enrolled students then others, not sure how knowing that is of any value to someone applying. Where your NOM is issued can be different from where the SA eventually charges it. Lots of older threads about that. Your parents are unlikely to move to different state just to improve your chances of getting a MOC NOM. If currently in the military, a prior post discussed the Home of Record concept. You can't apply for MOC NOM in more then one location in an effort to 'game' the NOM system.

 

[Hopeful Plebe Mom]

is your inquiry for data meant to see if a SA has (or tries to) select candidates equally across every state ( or in proportion to their population?).

 

[Just Dad]

Generally speaking, most parents will claim their mid on their tax returns as dependents.

Whoops: A1? You mean “won’t” claim mids as dependents right?

Merry Christmas BTW——- Unless you are in Seattle or San Fran .... “Happy FestiveUs”

 

[A1Janitor]

Whoops: A1? You mean “won’t” claim mids as dependents right?

Merry Christmas BTW——- Unless you are in Seattle or San Fran .... “Happy FestiveUs”

I would absolutely claim them. I was a CPA for 30 years and I prepared tens of thousands of tax returns.

I have read the technical memo the IRS put out.

I would simply point out that there is a difference between the qualifying support test for children to qualify as a dependent than there is for a qualifying relative.

If a client came to me - I would interpret it this way ... the support a child provides for himself includes what he pays - parent support vs child support. If a relative other than child is at issue - it is parent support vs support from all sources.

There is a clear distinction I would hold my hat on and sign a return.

Especially in the first year. But also in future years.

 

[Impulsive]

You can claim your children age 18 or above as dependents especially if attending school, but you also have to claim any income they make. I would guess that it is not advantageous to claim a dependent who makes $13K plus a year in salary, unless you are very high income and have tons of itemized deductibles. I do not know how the IRS would interpret the tax implications to a parent of non-monetary benefits provided to academy students. The caveat here is that often the IRS asks the percentage of "support" the filer provides and since I doubt that any parent of an academy student provides more than cursory support (ie: boodle boxes, spending money), it would make claiming them not very cost effective. If you check IRS regulations regarding travel for recreational purposes, it is not deductible, so anything you pay for your child's travel is not deductible.

I don't doubt A1Janitors expertise, but I would caution how claiming your academy member effects your overall tax picture. Every situation is different and see a CPA or Tax Professional for your particular circumstance...

 

[Just Dad]

I don’t have ANY expertise in this area. I just know what my Acct tells me—-and a little reading on my own.

I thought that:
1) DD/DS doing a separate return.
2) The 50% test relative to Mid “earnings”
Would combine to preclude most parents from claiming deductions for a Mid.

 

[A1Janitor]

The reality is there is generally 1k to 3k difference in filing. So many parents wouldn’t risk it

I would argue the mids earning is 13k - the bulk of which is spent on uniforms and fees. The amount they use from the 13k for insurance, “rent” for their permanent home away from academy, food, entertainment, etc is less than the parents pay.

Many of my clients would take the risk. The law is not black and white. It is open to interpretation. There are no penalties for doing it a different way unless there is fraud. A different interpretation isn’t fraud. And the dollar amount as mentioned above makes it meaningless in the gran scheme of things.

Upon audit ... which is very rare ... could it be reversed by the IRS? Sure. There wouldn’t be penalties though.

And CPAs can interpret things without being labeled as “cheating” or “bad”. The rich people hire aggressive accountants.

Doesn’t matter to me - my son is claimed by his mother - my ex. Hopefully her accountant will agree with everyone else!

 

[jl123]

USMA issues guidance on claiming a cadet as a dependent. I assume the situation would be the same for midshipmen:

ps. nice game Navy

 

[OldRetSWO]

The reality is there is generally 1k to 3k difference in filing. So many parents wouldn’t risk it

I would argue the mids earning is 13k - the bulk of which is spent on uniforms and fees. The amount they use from the 13k for insurance, “rent” for their permanent home away from academy, food, entertainment, etc is less than the parents pay.

Many of my clients would take the risk. The law is not black and white. It is open to interpretation. There are no penalties for doing it a different way unless there is fraud. A different interpretation isn’t fraud. And the dollar amount as mentioned above makes it meaningless in the gran scheme of things.

Upon audit ... which is very rare ... could it be reversed by the IRS? Sure. There wouldn’t be penalties though.

And CPAs can interpret things without being labeled as “cheating” or “bad”. The rich people hire aggressive accountants.

Doesn’t matter to me - my son is claimed by his mother - my ex. Hopefully her accountant will agree with everyone else!

Why would you or your spouse do this to your son? He is an ADULT in the US military and needs to start filing tax returns. Unless he has substantial holdings of his own, he will get a refund just like his roommate/most other mids. This is part of "adulting".

 

[A1Janitor]

Why would you or your spouse do this to your son? He is an ADULT in the US military and needs to start filing tax returns. Unless he has substantial holdings of his own, he will get a refund just like his roommate/most other mids. This is part of "adulting".

First, he is required to file a tax return whether he claims himself or not. We are only talking about which box to check to give the government the least amount of money allowed by law.

Let me give a very common calculation CPAs make when clients have kids graduating from college. The kid steps out and makes half a year of income and is generally in the lowest tax bracket. The parents are in a higher tax bracket. Both are entitled to the exemption.

So - CPA spends 20 minutes calculating the lowest tax owed under all scenarios. It usually works out to favor the parents. So I say ... parents we claim the kid and have a net savings of 3,000. Split it with the kid.

Kid makes a profit. Parents save tax dollars. 20 minutes of extra work saves the family 3k combined. That’s why.

I do what’s best for my clients.

And my kids have filed returns since 16 years old.

 

[scuttlebutt]

is your inquiry for data meant to see if a SA has (or tries to) select candidates equally across every state ( or in proportion to their population?).

My understanding is that several students get nominated based on a predetermined number a congressman can submit per state. Then there is a number of guaranteed openings based on how many graduated from the previous class from that state. Then my question would be are all the rest of the nominated candidates put into a competitive pool where they are ranked/evaluated for admission by NA without regard to state threshold?

If so, I was looking for a final admissions breakdown for say last years class which shows the final breakdown of what state the students were chosen from. I know that yearly that number changes based on candidate evaluation, I think it is a good chart to see if say c/o 2023 has x % from x state. This is the closest info I could find without state breakdown.

Class Portrait

Class Portrait page for Admissions at USNA.edu. Updated Wed Apr 17 05:08:05 EDT 2024.

www.usna.edu

 

[scuttlebutt]

Naval Academy releases student body by state

More than a third of the U.S. Naval Academy's students are from five states: California, Texas, Maryland, Virginia and Florida.

www.wbaltv.com

Here's a link I found- this is their student body per state for all 4 years. Maybe if someone can do the math- it would be more helpful. (This link is 5 years old)- For Maryland specifically-there are 8 congressional districts and 2 senators- So that means that there can be a total of 100 congressional nominations per cycle (not to mention Presidential or Vice-Presidential) and 300 of those 400 are in the academy.

This does provide a glimpse, but this is just a curiosity thing. I’m an analyst by nature, so I like to see the charts of what say the final class portrait looks like by state. Here is a good breakdown but alas no state %.

Class Portrait

Class Portrait page for Admissions at USNA.edu. Updated Wed Apr 17 05:08:05 EDT 2024.

www.usna.edu

 

[CrewDad]

Different families, different circumstances. After consulting my CPA, I chose to have my MIDN file his own tax return for the first time in 2018. I plan to keep this pattern going forward. For him it’s a clear separation of responsibility and he got a nice little refund. For us it was sad to let him go independent but it’s inevitable. Also no meaningful financial incentive for DS nor for parents to keep him on our tax return. It also appears that’s what the Academy and the Navy is recommending MIDNs to do. For our MIDN and the family, this path looks right.

 

[Old Navy BGO]

Just remember, Legal and Accounting advise on the Internet is worth what you pay for it. Lawyers love the internet, because it often costs a lot more in legal fees to fix things than it did to call the lawyer (or accountant) and get the right advice in the first place.