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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 28081
Experience:  Taxes, Immigration, Labor Relations
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I am an Army Reserve soldier called to active duty out of state

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I am an Army Reserve soldier called to active duty out of state for the last year. I had a fairly large amount of leave from my civilian job saved up and received income from that job by taking leave. The state in which I worked this entire year, Alabama, has a much lower tax rate than my home state, Maryland. We had to move here, so all my military wages are taxed at Alabama rates. My question is: must the income I made by taking leave from my job in Maryland be turned in on a Maryland tax return, or can I turn that in on our Alabama return--and pay Alabama tax rates on it? We have not lived in Maryland since Sep 2007. A follow-on question would be, if we can turn it on for Alabama, how do we get back the money Maryland already deducted? Thanks.

Please refer to the IRS publication 3, Armed Forces' Tax Guide -


Generally as you are on active duty - you are taxed based on your home of record. If you were called to active duty out of Maryland - you are considered a resident of Maryland.

Your "state of legal residence (SLR)" is your home of record.


If you was a resident of Maryland , but worked in Alabama - your wages are taxed for both - for Alabama because this is income from Alabama sources and from Maryland - because you were a resident of Maryland.

For Alabama you need to file a tax return as non-resident, and for Maryland you would file as a resident, but to avoid double taxation of the same income - you would claim a credit for taxes paid to Alabama.


If you want to change your state of legal residence (SLR) - you should submit US Department of Defense the form DD 2058 "State of Legal Residence Certificate" -


Customer: replied 7 years ago.

Bringing in home of record makes this even more interesting... our home of record is Kentucky. We only lived in Maryland a few months, and we are supposed to go back to Kentucky when we are done here. Do we file non-resident for AL and MD, and resident for KY, with no income?

For the time you are on active duty - that is correct - your "state of legal residence (SLR)" is your home of record.
Customer: replied 7 years ago.
Hate to keep bothering you. I'm still a bit unclear on my original question. Is there any way to pay home-of-record tax instead of Maryland tax on the leave income earned since I neither lived nor worked in Maryland during this entire year?

If you neither life nor work in Maryland - that is not considered an income from Maryland sources - and therefore - this income would not be taxable in Maryland.


If your employer marked in W2 that income as taxable in Maryland - you need to ask about correcting W2.


Please feel free to ask if you need any clarification.


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