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) on January 1, 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.

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.

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.
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.
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.
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:

DD Form 2058, State of Legal Residence Certificate, is used by servicemen and women to document a change in legal residence;
DD Form 2058-2, Native American State Income Tax Withholding Exemption Certificate, is used for claiming exemption from income tax withholding by Native American members of the Army.

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STATE INCOME TAX EXEMPTION TEST CERTIFICATE

PRIVACY ACT STATEMENT

AUTHORITY: 5 U.S.C. 5517, Withholding State income taxes.

PURPOSE: To enable the service concerned to terminate withholding of State income taxes applicable to your pay for the tax year specified.

ROUTINE USES: The information obtained will become part of the military pay system of the service concerned and may be disclosed as stated in the

applicable system of records notices, T7344, Defense Joint Military Pay System - Reserve Component; T7340, Defense Joint Military Pay System -

Active Component; and M01040-3, Marine Corps Manpower Management Information System Records, located at http://dpcld.defense.gov/Privacy/

SORNsIndex/DOD-Component-Notices/

DISCLOSURE: Voluntary; however, failure to complete this form will result in withholding of State income taxes from your pay.

1. NAME (Last, First, Middle Initial)

2. DOD ID NUMBER

3. MILITARY ADDRESS (Street Address, City, State, Zip Code)

4. TAX YEAR

5. STATE OF LEGAL RESIDENCE

6. ADDRESS OF PLACE OF ABODE OUTSIDE YOUR STATE OF LEGAL RESIDENCE (Street Address, City, State, Zip Code)

7. I CERTIFY THAT I ANTICIPATE MEETING THE THREE CONDITIONS NECESSARY TO BE EXEMPT FROM WITHHOLDING FOR THE CALENDAR

. I ALSO DECLARE THAT I WILL IMMEDIATELY NOTIFY THE FINANCE OFFICER OF ANY CHANGES THAT AFFECT

YEAR

MY WITHHOLDING STATUS.

8. SIGNATURE OF APPLICANT

9. DATE (YYMMDD)

NOTE: This form is currently applicable to the States of New Jersey, New York, and Oregon - AND is not to be used to change State of legal residence.

INSTRUCTIONS

The explanatory material below should help you determine if you qualify for exemption from State income tax withholding under this test. If you are unsure of your

particular State law provisions for exemption from withholding, you should write your State taxing authority.

Residents of applicable states who enter military service and are assigned to duty outside those States do not change residence because of such assignments.

They remain residents of those States for tax purposes unless they fulfill all three of the following conditions:

1. They maintain no place of abode in their State of legal residence during the taxable year,

2. They do maintain a place of abode outside that State for the entire taxable year, and

3. They spend no more than 30 days in that State during the taxable year.

The following are not considered places of abode under condition 2:

a. An abode maintained while on temporary duty or while attending a specialized training school away from your permanent duty station. A member who is

otherwise considered to maintain a place of abode outside his or her State of legal residence does not lose the place of abode solely because of performance

of duty at another location if such place of abode is still maintained by the member.

b. Quarters occupied by a barracks, on shipboard, or in bachelor officer quarters at your permanent duty station. This restriction applies only to New Jersey and

New York residents. If your status under condition 2 is unclear, you should consult your legal assistance officer before completing the form.

If the spouse and family of a married individual in military service continue to reside in the State of legal residence, their abode is considered to be an abode

maintained by the service member. Condition 1 would therefore not be met.

Effective date of exemption election. Withholding of State income tax will stop the month after the month in which the certificate is filed.

Retroactive adjustments will not be made.

DD FORM 2058-1, JAN 2018

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PREVIOUS EDITION IS OBSOLETE.

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