To apply the Military Spouses Residency Relief Act (MSRRA) to your state taxes:
Determine Eligibility: Ensure you and your spouse meet the conditions:
- Your spouse is on military orders in a state that is not their resident state.
- You are in that state solely to live with your spouse.
- Both of you have the same state of legal residence
Claim Your Spouse's State of Legal Residence: Use your spouse's state of legal residence for tax purposes, even if you haven't lived there
Update Your Withholding: If working, update your state tax withholding with your employer to reflect your chosen state of legal residence
File State Taxes: Use your chosen state of legal residence when filing your state tax return
For more details, check out the Military OneSource guide.