I am a military spouse of an active duty member. His home of record is LA. I have lived in Florida the past 5 years. Am I required to file LA tax? We file separate FED

[DS30 · Accepted solution]

No,  if you are not does covered under MSRRA and your permanent state of residence is FL (while your military spouse's state of legal residence is LA) then you will not need to include your income nor be included on his married filing separately LA resident state income tax return. Therefore, you will have no LA state income tax filing requirement.