So since my son lived in New Mexicoprior to enlisting, but now is temporarly stationed in California, and to my knowledge he didn't change residency where does he file? Does he pay NM taxes or CA taxes and even a little to NJ (Cape May) ? He will obviously have to pay federal but who which state gets the dollars.

I used a wrong term. "Legal Residency" is the proper term. It is the place you intend to return to upon discharge from the service. "Home of Record" is the state you claimed as your residence upon entering the military. Your "Legal Residency" is usually your Home of Record unless you go through the very cumbersome change process (read paperwork).

Your "Legal Residency" determines the state you pay taxes to, voting rights, etc. Most people maintain the same Legal Residency throughout their careers. Alaska was chosen by many because of the oil revenues for residents (but residency had to be X years before Alaska allowed people to change).

Sorry about the mix up.

---

_{Disclaimer:  I'm not a doctor or a recruiter, nor did I stay at a Holiday Inn Express last night.
Though I strive to ensure accuracy, my information can be dated at times. Please verify all info with a recruiter or your command.}