Yes, It applies to Married filing Separate returns and Married filing Jointly returns, but not to Single or Head of Household statuses. MSRRA rules are no longer applicable if:
- The service member leaves the service.
- The couple divorces. Once you are legally separated or divorced, MSRRA no longer applies.
- The service member moves to a new location where the spouse could join them but chooses not to. If the deployment is to a location where the spouse is not allowed to follow, it does not affect their MSRRA eligibility.
- The spouse clearly establishes the new state as a state of residence. This includes an action like applying to vote in that state.
Military Filing Information on State Websites