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Is your "home of record" for HPSP students established when you start the HPSP program or when you are commissioned as an O-3 after graduation from medical school?
When you start.
However you can apply to have it changed if necessary.
It’s not unlike changing your home address.
Don't quote me on this but I believe you can change your Home of Record once in your career. At least I was able to when I was commissioned from HSCP after 3 years as a E6. I did it from a taxable state to a non-taxable.It’s where you first entered the military. I figured this out when I separated recently. My home of record was in Arkansas but I haven’t lived there since 2010. It did make a little bit of a difference when I went for my final move to Texas though.
I think you might be thinking of domicile state. (Where you pay taxes, vote, etc) You can change your domicile state as long as you actually set up a domicile there. (So you move to a no income tax state and change your domicile to that state, you can then keep that state on subsequent moves)Don't quote me on this but I believe you can change your Home of Record once in your career. At least I was able to when I was commissioned from HSCP after 3 years as a E6. I did it from a taxable state to a non-taxable.