Military Address

[Janitor Bob]

Client lived with parents in Ohio until he went into the military in Aug 2010. On his 2010 returns, his address was listed as Ohio. He was stationed in NC for all of 2011 and only came back to visit parents in Ohio a few times.

What address should I use on his 2011 returns....his NC address as stated on his Military W-2? They withheld Ohio income tax from his pay. I assume that if I use NC as address, I will need to file both NC and OH income tax returns....with refund from OH and owing into NC....agree?

I have heard two opinions....one is to use the taxpayers last permanent address prior to going into military (OH) and the other was to use the current address where stationed (NC).

Help on how to proceed would be appreciated.

[Lion EA]

His residence remains OH unless he has done something to change it; he'll file as an OH resident. He can use whatever's most convenient as his mailing address. (Don't be surprised if NC sends a letter if he uses NC as a mailing address. But, you should be able to respond easily.)

[Hahn1040]

As active duty military- military pay is not taxed to OHIO:

Military pay earned while on active duty and stationed outside of Ohio is exempt from the Ohio income tax and may be deducted to the extent it is included in federal adjusted gross income. Details on how to take this deduction are found here.

See:

http://tax.ohio.gov/divisions/ohio_individual/individual/military_tax_provisions.stm

[Jack from Ohio]

Agree with Lion & Hahn1040.