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Supporting Our TroopsMilitary Personnel Income Tax Information – Determining Residency

A member of the Armed Forces whose home of record (domicile) is outside New Jersey does not become a resident of this State when assigned to a duty station here. He or she is a nonresident for Income Tax purposes.

If your home of record (domicile) was New Jersey when you entered the service, you remain a resident of New Jersey for Income Tax purposes, unless you qualify for nonresident status (see below). Your domicile does not change when you are temporarily assigned to duty in another state or country.

Military personnel who are domiciled in New Jersey, but who meet all three of the following conditions for the entire year, are considered nonresidents for Income Tax purposes:
    1. You did not maintain a permanent home in New Jersey; and

    2. You did maintain a permanent home outside New Jersey; and

    3. You did not spend more than 30 days in New Jersey during the tax year.
If you are a member of the Armed Forces whose home of record (domicile) is New Jersey, you are not considered to be maintaining a permanent home outside New Jersey if you are residing aboard ship, in barracks, billets, or bachelor officer quarters. However, if you pay for and maintain, either by out-of-pocket payments or forfeiture of quarters allowance, an apartment or a home (either owned or rented) outside New Jersey, that residence is considered a permanent home outside New Jersey.

For more information on military personnel, see Tax Topic Bulletin GIT-7, Military Personnel (Adobe PDF 298KB).

Last Updated: Thursday, 02/16/17

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