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:
- Select "California" as your state of
residence;
-
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.
-
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).
