Military spouse residence relief act

[bobbylight15]

My wife is a legal resident of California, she moved with me on military orders to Nebraska this year. what do I put for her state of residence and if she lived in another state during 2016?

[ToddL]

When you complete the Personal Interview in TurboTax:

1. Select California as her "state of residence";
2. Answer "No" to "(Spouse) lived in another state in 2016?" . The question "lived in another state" applies to your state of residence. Active-duty military and their non-miitary spouse are considered to be "living" in their home of record (HOR) states, regardless of where they are stationed;
3. If the military spouse had income in the state where stationed, answer "No" to the question "Did you earn money in any other states?"(Military spouse only). Under MSRRA, that income is considered as earned in the spouse's state of residence. (HOR).

https://ttlc.intuit.com/replies/3302300

Twenty-two states, however, require that active duty military member and his/her spouse be residents of the same state in order for the spouse to enjoy the income tax protections of the MSRRA.  Nebraska is not mentioned as one of those states.

http://www.nationalmilitaryspousenetwork.org/public/Demystifying_the_MSRRA_Military_Spouse_Residency...