Base legal advises on making Florida state of residence Published Sept. 15, 2009 By Capt. Douglas DeVore Eglin Legal Office EGLIN AIR FORCE BASE, Fla. -- Summer time brought many new faces to Eglin that now qualify for Florida residency. Besides the beaches and climate, Florida is also a desirable location to choose as a residence for its lack of a state income tax. There are several things Airmen need to understand when they consider establishing Florida as their state of residence. First, there is a big difference between Home of Record and their Domicile. The Home of Record does not change for officers and can change only upon reenlistment for Airmen. A domicile is simply where a person lives. The military prohibits a person from changing legal residence simply for tax purposes. However, an Airman may make this change if he has taken steps to show or prove an intent to establish Florida as a permanent home. The best ways to do this is to enter into legal arrangements that "tie" Airmen to Florida. This includes, but is not limited to, obtaining a Florida drivers license, registering a car in Florida, registering to vote, registering children in a Florida school or buying a home in Florida. If you decide to take this action, you will need to fill out a new Department of Defense Form 2058 at Finance. For additional information, contact Eglin's Legal Office at 882-4611.