Does the military spouses residency relief act still apply if the military spouse is filing separately?

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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 MSRRA rules are no longer applicable if: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

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