Active duty military
file their tax returns in their state of legal residence (SLR). From a tax
standpoint, your State of Legal Residency (SLR) is considered your “domicile”
or “resident” state as long as you are on active duty. Even if you are
stationed in another state, you’re still considered a resident of your SLR.
To find out if you
need to file a state tax return when you aren't stationed in your resident
state, check out Military
Information on State Websites. You will see links for each state with
information for active duty military and their spouses.