To determine your residency, you must first know your domicile. Your domicile is the place you consider your permanent home. It’s where you intend to return to and live after you are discharged or when you retire from the military. You have only one domicile, although you may have more than one place to live. Your domicile does not change until you move to a new location with the intent to establish your permanent home there and to abandon your old domicile.
For tax purposes, you are a nonresident of New Jersey if you temporarily work here with no intention of making it your home. So, if your home of record (domicile) was another state when you joined the military, you remain a resident of that state, even if you are stationed in New Jersey.
If your home of record (domicile) was New Jersey when you joined the military, you remain a resident 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.
Three Conditions for Nonresident Status. 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: