Which of the following statements is TRUE for a military taxpayer? "Domicile," "residency," and "home of record" are interchangeable terms for tax purposes. They may choose their domicile based on where they would like to live. "Domicile," "residency," and "home of record" all have different meanings for tax purposes. If you are domiciled in a state, you are also considered a resident of that state. Mark for follow.