Military Spouse Residency

I am active duty military stationed in Maryland.  I met my wife in Maryland and we married in Sep 2023.  She was a resident of Maryland at that time.  I am a resident of Texas.  

 

Can she now use the MSRRA act to claim Texas as her state of residency for Income Tax purposes?  Texas has no state taxes, so she would be able to be refunded the state taxes payed in Maryland.