Is boot camp or advanced individual training considered as a permanent change station?

[ToddL · Accepted solution]

For tax purposes, your moves from boot camp to AIT and from AIT to your first duty station can be considered PCS moves, since they are "permanent" to you. 

Technically, however, the term "permanent change of station" is the official relocation of an active duty military service member – along with any family members living with him or her – to a different duty location, such as a military base. In the military sense, you are not performing duty at both camp or AIT - you are training. 

For training, duty station and deployment purposes, your state of residence (HOR) does not change.

For example, if you entered the military from California, your state of legal residence (HOR) continues to be California no matter where you are stationed. It should appear in Boxes 15-17 of your DFAS W-2.  You don't need to show any proof beyond the W-2.

Active-duty military are considered to live in their state HOR no matter where they are stationed. Their active-duty pay is considered to be earned in their state HOR. 

For this example, when you complete the Personal Interview:

1. Select "California" as your state of residence;
2. Answer "No" when asked if you "Lived in another state in 2017?" That question only applies if you changed your state of residence in 2017.
3. When asked if you "Earned money in another state?", answer "No" (unless the military member had non-military income in the state where you are stationed).

[gshockyo]

He would have to submit each state he was in for 2017 for domicile, BCT & AIT under personal information - correct?

[ToddL]

No. Give me a minute and I will update the answer for that issue.

[ToddL]

Gave California as an example only. BTW, all of my children are on Active Duty and I am retired military.

[gshockyo]

California

[ToddL]

Good guess on my part.