I am a service member stationed overseas and my home of record is Guam. What do I put for my state?

[mesquitebean]

@ bnvr671  asked:  "I am a service member stationed overseas and my home of record is Guam. What do I put for my state?"

Edited 3/21/21 at 10:20 PM Pacific

In addition to your HOR, what is your SLR?    Is Guam both your HOR and SLR?

Are you asking about the question in My Info that asks where you were living on December 31, 2020, and referring to that dropdown list of states?  i.e., state of residency?

At the bottom of that list of states (right after Wyoming) is the choice "Foreign or US possession", but hold off a bit.    I think that question may actually be wanting SLR, which for many is also the HOR, but it depends on one's particular situation and whether one ever changed their SLR.  I've asked for additional help here during the day.  If your HOR and SLR are both Guam, then it may be moot.

NOTE:  I'm not a tax professional, and not familiar with all the intricacies of military filing and the peculiarities of Guam.  I'll see if I can find someone else to comment further here during the day.

Guam also has special rules and considerations for income tax purposes, and in regard to whether one prepares a US tax return or a Guam tax return.  Are you a US citizen or resident alien for tax purposes?   Again, I'm not a tax pro, so I'm asking a couple of others to look at this thread during the day.

@ TomD8 or @ DanielV01   I've seen you've answered military and Guam questions before. I'm not a tax person.  Are you able to assist this military member with HOR of Guam, and if there are any special considerations?   He/she stated HOR, but didn't mention SLR.  (I don't know yet if his/her SLR and HOR are the same or different, but have requested that). 

In the My Info section, for the question about state of residence on December 31, 2020, I presume that if his SLR is not Guam (i.e., if his SLR is not the same as his HOR), he would need to use the SLR instead of "Foreign or US Possession" (the HOR).  Is that correct?

Thanks!

[mesquitebean]

@ bnvr671 

I've revised part of the answer above, asking for additional information, such as your SLR in addition to the HOR you mentioned.  I've also requested someone familiar with military filing and your Guam situation to assist further in this thread during the day to straighten out (if necessary) any confusion I've caused.  🤔

So you probably should hold off a bit until you get more definitive info.

You may have been emailed the original answer, so please return to the forum to see the full info.

[mesquitebean]

@bnvr671 

If you get this message tonight, can you please return to the thread and respond with the additional information concerning your SLR, so it can be available to the tax experts I've requested assist you further during the day.

Thanks!

[TomD8]

See this previous TT answer for important instructions on filing a Guam tax return:

Do i have to file state taxes if my slr is guam (intuit.com)

You can file your Guam tax return online here (note that you must register for an account if you don't have one currently):  https://www.myguamtax.com/login.jsp

HOR and SLR are usually the same for most servicemembers, but there are technical differences which are well-explained here:

https://www.military.com/money/personal-finance/taxes/home-of-legal-record-for-taxes.html#:~:text=HO...

If you are active duty military, you file state taxes in your SLR.

If you use TT to prepare (but not file) your Guam tax return, choose "Foreign or US possession" as your state of residence.  It is at the bottom of the state of residence drop-down list in the My Info section.