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The DD Form 2058, also known as the State of Legal Residence Certificate, plays a crucial role for military personnel in managing their state income tax obligations. This form is designed to gather essential information about an individual's legal residence, which is necessary for determining the correct state for withholding income taxes from military pay. Under the authority of U.S. laws, including 50 U.S.C. 571 and 37 U.S.C., this form ensures that military members are taxed appropriately based on their state of legal residence rather than their home of record, which is a separate designation used for travel allowances. Completing the DD Form 2058 is voluntary; however, failing to provide accurate information may lead to state income taxes being withheld according to the tax laws of the home of record, which may not reflect the individual’s actual legal residence. The form requires basic personal details such as name, DOD ID number, and current mailing address, along with a certification that the information provided is correct. It is essential to understand that the terms "legal residence" and "domicile" are interchangeable and indicate the place where one intends to return after any absences. This form also emphasizes the importance of physical presence in a new state and the intent to establish it as a permanent home, which can be demonstrated through various actions like registering to vote or purchasing property. Misunderstanding the distinction between legal residence and home of record can have significant implications, including affecting eligibility for benefits and voting rights. Therefore, it is advisable for service members to consult with a Legal Assistance Officer if there are any uncertainties regarding their legal residence before completing the form.

Dd Example

STATE OF LEGAL RESIDENCE CERTIFICATE

PRIVACY ACT STATEMENT

AUTHORITY: 50 U.S.C 571, Residence for tax purposes and 37 U.S.C., Pay and Allowances of the Uniformed Services.

PURPOSE: Information is required for determining the correct State of legal residence for purposes of withholding State income taxes from military pay.

ROUTINE USES: Additional routine uses are listed in the applicable system of records notices, T7340, Defense Joint Military Pay System-Active

Component, and T7344, Defense Joint Military Pay System-Reserve Component are located at: http://dpcld.defense.gov/Privacy/SORNsIndex/DOD- Component-Notices/DFAS-Article-List/. M01040-3, Marine Corps Manpower Management Information System Records, located at http:// dpcld.defense.gov/Privacy/SORNsIndex/DOD-Component-Notices/.

DISCLOSURE: 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.

1.NAME (Last, First, Middle Initial)

2. DOD ID NUMBER

3. 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.

4. SIGNATURE OF APPLICANT

5.CURRENT MAILING ADDRESS (Include Zip Code)

6.DATE (YYMMDD)

DD FORM 2058, JAN 2018

PREVIOUS EDITION IS OBSOLETE.

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File Breakdown

Fact Name Description
Authority The DD Form 2058 is governed by 50 U.S.C. 571 and 37 U.S.C., which relate to residence for tax purposes and pay and allowances of the Uniformed Services.
Purpose This form helps determine the correct State of legal residence for withholding State income taxes from military pay.
Voluntary Disclosure While providing information is voluntary, not completing the form may result in withholding taxes based on your home of record's tax laws.
Legal Residence Definition Legal residence and domicile refer to the place where you have your permanent home and to which you intend to return.
Protection Under the Act The Soldiers’ and Sailors’ Civil Relief Act protects military pay from State income taxes based on military orders, unless it is also your legal residence.
Home of Record vs. Legal Residence Your home of record is not the same as your legal residence; it is used for travel and transportation allowances.
Changing Legal Residence To change your legal residence, you must physically reside in the new State and intend to make it your permanent home.
Indications of Intent Actions such as registering to vote or purchasing property can indicate your intent to establish a new legal residence.
Legal Consequences Failure to clarify your legal residence may affect eligibility for benefits like resident tuition rates, voting, or welfare assistance.
Legal Assistance If in doubt about your legal residence, consult a Legal Assistance Officer (JAG Representative) before completing the form.

Guide to Using Dd

Filling out the DD Form 2058, which is essential for establishing your state of legal residence, requires careful attention to detail. This form plays a crucial role in determining the correct state for withholding income taxes from your military pay. Completing it accurately ensures that you fulfill your tax obligations and maintain your legal rights. Follow these steps to fill out the form correctly.

  1. Enter your name: Write your last name, followed by your first name and middle initial in the designated field.
  2. Provide your DOD ID number: This unique identifier is important for military records and must be entered accurately.
  3. Fill in your legal residence/domicile: Specify the city or county and state where you claim your legal residence. This is where you intend to return when absent.
  4. Sign the form: Your signature certifies that the information provided is true and that you meet the requirements for legal residence.
  5. Include your current mailing address: Make sure to include the complete address, including the ZIP code, to ensure proper communication.
  6. Enter the date: Write the date in the format YYMMDD to indicate when you completed the form.

Get Answers on Dd

What is the purpose of the DD Form 2058?

The DD Form 2058, also known as the State of Legal Residence Certificate, is primarily used to determine the correct state for withholding state income taxes from military pay. This form helps ensure that military personnel are taxed appropriately based on their legal residence rather than their home of record, which may differ due to military assignments.

Who needs to complete the DD Form 2058?

Any military member who wishes to establish or confirm their state of legal residence for tax purposes should complete this form. This includes active duty service members, reservists, and members of the National Guard. It is particularly important for those who have recently changed their duty station or have moved to a new state.

What information is required on the DD Form 2058?

The form requires the following information:

  • Your full name (last, first, middle initial)
  • Your Department of Defense (DOD) ID number
  • Your legal residence or domicile, including city or county and state
  • Your current mailing address
  • Your signature
  • The date of completion

"Legal residence" and "domicile" refer to the place you consider your permanent home, while "home of record" is the state recorded when you entered military service. These terms are not interchangeable. Your home of record is used for travel and transportation allowances, whereas your legal residence determines state income tax obligations.

To change your state of legal residence, you must physically reside in the new state with the intent to make it your permanent home. This can be demonstrated by actions such as:

  1. Registering to vote in the new state
  2. Purchasing property or an unimproved residential lot
  3. Titling and registering your vehicle(s) in the new state
  4. Notifying your previous state of residence about the change
  5. Updating your will to reflect your new residence

It is essential to comply with the tax laws of the new state to ensure your legal residence is recognized.

What happens if I do not provide this information?

While providing information on the DD Form 2058 is voluntary, failing to do so means that state income taxes will be withheld based on the tax laws of your home of record. This may not align with your current legal residence, potentially resulting in higher tax liabilities.

What protections does the Soldiers’ and Sailors’ Civil Relief Act offer?

This Act protects military pay from being taxed by the state where you are stationed due to military orders, as long as that state is not your legal residence. It ensures that your military service does not inadvertently change your legal residence, which can have significant tax implications.

If you are unsure about your legal residence, it is advisable to consult with a Legal Assistance Officer or a Judge Advocate General (JAG) representative. They can provide guidance tailored to your specific situation and help clarify any uncertainties before completing the form.

Common mistakes

Filling out the DD Form can be a straightforward process, but there are common mistakes that individuals often make. One frequent error is providing incorrect or incomplete information in the NAME section. This can lead to confusion and delays in processing the form. It is crucial to ensure that the name is written as it appears on official documents, including the last name, first name, and middle initial.

Another mistake involves the DOD ID NUMBER. Individuals sometimes forget to include this number or mistakenly enter an incorrect one. This number is essential for identifying the service member within the Department of Defense system. Double-checking this entry can prevent potential issues with tax withholding.

Many people also fail to accurately fill out the LEGAL RESIDENCE/DOMICILE section. This is vital for determining the correct state for tax purposes. Confusing the state of legal residence with the home of record can lead to significant tax implications. Individuals should take care to understand the difference and provide the correct information.

In addition, not reading the instructions carefully can result in errors. The form includes specific guidelines about what constitutes legal residence or domicile. Ignoring these instructions may lead to misunderstandings about the requirements, which could affect the validity of the form.

Some applicants neglect to sign the form. The SIGNATURE OF APPLICANT is a crucial part of the certification process. Without a signature, the form may be considered incomplete, causing delays in processing or even rejection.

Providing an outdated or incorrect CURRENT MAILING ADDRESS is another common mistake. This can lead to important documents being sent to the wrong location, which may hinder communication with tax authorities or military pay offices. It is important to ensure that the address is current and accurate.

Furthermore, individuals often forget to include the DATE when submitting the form. This date is necessary for record-keeping and may impact the timing of tax withholding. A missing date can create complications that could have been easily avoided.

Lastly, some people do not seek assistance when they have doubts about their legal residence or domicile. Consulting with a Legal Assistance Officer can provide clarity and ensure that the form is filled out correctly. Taking this step can help avoid potential legal and financial repercussions.

Documents used along the form

When dealing with the DD Form, which is essential for establishing your state of legal residence for tax purposes, it is often necessary to consider additional forms and documents that may accompany it. Each of these documents serves a specific purpose and helps to ensure that your legal and financial responsibilities are clearly understood and properly managed.

  • DD Form 2058: This form is used to declare your state of legal residence for tax withholding purposes. It plays a crucial role in determining how much state income tax will be withheld from your military pay. By completing this form accurately, you can ensure that you are taxed according to the laws of your declared state.
  • W-4 Form: The W-4 form is used by employees to indicate their tax situation to their employer. This includes information about allowances, marital status, and additional withholding. It is important to update this form whenever there are changes in your personal circumstances that may affect your tax obligations.
  • State Income Tax Return: This document is filed annually with your state’s tax authority to report your income and calculate your state tax liability. Filing a state income tax return is essential for complying with state tax laws and ensuring that you pay the correct amount of taxes based on your income.
  • Power of Attorney (POA): A Power of Attorney allows you to designate someone to act on your behalf in legal and financial matters. This can be particularly useful if you are deployed or unable to handle your affairs personally. A POA can help ensure that your tax matters and other legal obligations are managed appropriately in your absence.

Understanding these additional documents can help you navigate the complexities of your legal and tax responsibilities. It is advisable to consult with a knowledgeable professional if you have questions or concerns about any of these forms. Taking the time to ensure that all documents are completed accurately will provide peace of mind and help you avoid potential issues in the future.

Similar forms

The DD Form 2058, State of Legal Residence Certificate, serves a specific purpose related to military personnel and their state income tax obligations. Several other documents share similarities with this form, particularly in their function of establishing legal residency or addressing tax-related issues. Below is a list of seven documents that are similar to the DD Form 2058, along with explanations of how they are alike.

  • Form W-4: This form is used by employees to indicate their tax situation to their employer. Like the DD Form 2058, it helps determine the correct amount of state and federal taxes to withhold from paychecks based on residency status.
  • State Residency Affidavit: This document is often required by state tax authorities to establish an individual's residency for tax purposes. Similar to the DD Form 2058, it provides information necessary for determining tax liabilities based on legal residence.
  • Form 1040: The U.S. Individual Income Tax Return is filed annually by taxpayers. It requires information about residency and income sources, paralleling the DD Form 2058's focus on legal residence for tax withholding.
  • Certificate of Residency: Issued by various state governments, this certificate confirms an individual's legal residency status. It serves a similar purpose to the DD Form 2058 in establishing residency for tax and legal matters.
  • Voter Registration Application: This application requires individuals to declare their residency in order to register to vote. Like the DD Form 2058, it is used to confirm legal residence and may impact tax obligations and eligibility for certain benefits.
  • Homestead Exemption Application: This application allows homeowners to claim a tax exemption based on their primary residence. It shares a common goal with the DD Form 2058 of establishing legal residence to determine tax benefits.
  • Change of Address Form: Often submitted to the U.S. Postal Service or state agencies, this form notifies authorities of a change in residence. It is akin to the DD Form 2058 in that both documents help clarify an individual's legal residence for various administrative purposes.

Dos and Don'ts

When filling out the DD form, it's important to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things you should and shouldn’t do:

  • Do read all instructions carefully before starting.
  • Do provide your full name as it appears on official documents.
  • Do ensure your DOD ID number is accurate.
  • Do clearly indicate your legal residence or domicile.
  • Don't confuse your home of record with your legal residence.
  • Don't leave any required fields blank.
  • Don't sign the form without double-checking the information.
  • Don't ignore the importance of notifying your previous state of residence.

By following these guidelines, you can help ensure that your DD form is filled out correctly and that your legal residence is properly established.

Misconceptions

Misconceptions about the DD Form can lead to confusion and potential legal issues. Here are six common misconceptions, along with clarifications:

  • Misconception 1: The DD Form is mandatory for all military personnel.

    • While the form is important for determining state income tax withholding, it is voluntary. If not submitted, taxes will be withheld based on your home of record.

  • Misconception 2: Legal residence and home of record are the same.

    • These terms are not interchangeable. Your home of record is primarily for travel allowances, while legal residence affects tax obligations.

  • Misconception 3: Changing duty stations automatically changes your legal residence.

    • This is incorrect. A change in legal residence requires intent and action, not just a new duty assignment.

  • Misconception 4: You can easily change your home of record.

    • Changing your home of record is limited. Enlisted members can change it upon reenlistment, while officers can only correct errors.

  • Misconception 5: Physical presence in a new state guarantees a change of legal residence.

    • Physical presence alone is not enough. You must also demonstrate intent to make that state your permanent home.

  • Misconception 6: The DD Form does not affect eligibility for state benefits.

    • Failure to accurately determine your legal residence can impact your eligibility for benefits such as in-state tuition, voting, and welfare programs.

Key takeaways

The following are key takeaways regarding the completion and use of the DD Form:

  • Purpose of the Form: The DD Form is used to determine the correct State of legal residence for withholding State income taxes from military pay.
  • Voluntary Disclosure: Providing the information is voluntary; however, if it is not submitted, State income taxes will be withheld based on the tax laws of the applicant's home of record.
  • Legal Residence vs. Home of Record: It is important to distinguish between "legal residence" and "home of record." The former is where you intend to return, while the latter is used for travel allowances.
  • Intent and Actions: To change legal residence, one must physically reside in the new State and demonstrate intent through actions such as registering to vote or purchasing property.