DD Form 2058-1 State Income Tax Exemption Test Certificate

What Is DD Form 2058-1?

DD Form 2058-1 or the State Income Tax Exemption Test Certificate is a document used by residents of those states that exclude military pay from service member's income tax. The form - often incorrectly called the DA Form 2058-1 - will stop the collection of taxes for the taxable year the form was submitted.

The most recent edition of the form was released by the Department of Defense (DoD) in January 2018 with all previous editions being obsolete. An up-to-date fillable version of the DD Form 2058-1 is available for digital filing and download below or can be found on the Army Publishing Directorate website.

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DD Form 2058-1 Instructions

Failing to file the DD 2058-1 correctly and on time will result in the state income tax being withheld from your pay.

  1. Active duty service members file their tax returns according to the laws applicable to their State of Legal Residence. The rules for civilians are as follows: you remain a resident of your state unless you spent 30 days or less in your state of residence or voluntarily abandoned your residency to establish a new legal domicile in another state. If your SLR (State of Legal Residence) differs from your permanent place of abode then you are considered a resident of that place for income tax purposes.
  2. Active duty does not affect your SLR. A service member is still considered a resident of their State of Legal Residence regardless of being stationed in another state.
  3. Each state has specific laws that regulate whether a service member is exempt from paying income tax while on duty. Contact your state tax authority for up-to-date information. If you change your SLR while serving in the military, your income tax payments will depend on the laws of that state.
  4. Fill in the DD 2058-1. Write down your name, Army ID, military address and the taxable year. Define your State of Legal Residence or place of abode outside of your legal residence (if any). Note that all cases of change of residency must be immediately reported to your military personnel office. Sign and date the form and turn it in at S-1. Withholding of income tax will stop the month after the one in which the certificate is filed.

DD 2058-1 Related Forms

Download DD Form 2058-1 State Income Tax Exemption Test Certificate

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