Form DD 2058 at a glance
What it is: The State of Legal Residence Certificate is information required for determining the correct State of legal residence for purposes of withholding State income taxes from military pay.
Who signs: Sign as the applicant in box 4.
A filled-in Form DD 2058 example: a soldier stationed away from home
How to fill out Form DD 2058, box by box
Your name, DOD ID number and legal residence
Enter your Name (Last, First, Middle Initial) in box 1 and your DOD ID Number in box 2.
In box 3, enter your Legal Residence/Domicile: the City or county and State.
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.
You should not confuse the State which is your home of record with your State of legal residence/domicile.
The State which is your home of record may be your State of legal residence/domicile only if it meets certain criteria.
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.
Certifying, signing and the date
Read the instructions carefully before signing.
You certify that to the best of your knowledge and belief, you have met all the requirements for legal residence/domicile in the State claimed and that the information provided is correct. You understand that the tax authorities of your former State of legal residence/domicile will be notified of this certificate.
Enter your Current Mailing Address (Include Zip Code) in box 5 and the Date (YYMMDD) in box 6.
More rules for Form DD 2058
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.
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.
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 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.
Providing the information is voluntary, however, if not provided, State income taxes will be withheld based on the tax laws of the applicable State, based on your home of record.
Sources
[1] DD Form 2058 (JAN 2018), State of Legal Residence Certificate, Department of Defense (the Official source link on this page).
