Military

[benincam33]

Married and filing jointly. I'm Active Duty in FL with FL home of record (was NY home of record for half the year). My wife lives and works in CA. Wondering how to file her return as well as my return with the changed home of record. 

[DaveF1006]

My first question and I must ask, did you officially change your Home of Record (HOR) with the military? This is done by filing a DD Form 258 declaring Florida as your Home of Record. if you did this, great but if not, please review this link  about how to officially changed your HOR from NY to Fl.

You will need to file a California return' since your wife lives and works in California to declare her California income. 

[benincam33]

Yes, I did change my HOR officially to FL in December.

So is it correct that I'm filing in FL and in NY for myself and CA only for my wife?

[MaryK4]

No, because your wife is a California resident and California is a community property state, even though you were a nonresident- you may also need to file a California return.  California will allow you to file as nonresident and her as resident on the joint return. Florida does not have a personal income tax so you would not need to file in Florida at all.  For New York, you usually use the same filing status that you used on your federal return. You can either file separate New York State returns using filing status (3); or file jointly, as if you both were New York State residents, using filing status (2).

If you file separate, see How do I prepare a joint federal return and separate state returns?

[TomD8]

Your wife may choose to file in NY/FL instead of CA if she prefers.  See the following:

From California FTB Publication 1032:

Residence of Spouse of Servicemember - The Veterans Benefits and Transition Act of 2018 allows the spouse of a servicemember to make the election to use the same residence for purposes of taxation as the servicemember regardless of the date on which the marriage of the spouse and the servicemember occurred. This change also applies to California. Income of a servicemember spouse for services performed in California is not subject to tax if the spouse elects to use the same residence as the servicemember who is a nonresident of California. If the spouse makes the election, write “VBTA” at the top of the tax return in RED INK, or include it according to the software’s instructions.

https://www.ftb.ca.gov/forms/2018/18_1032.pdf

[benincam33]

Even though she lives and works in CA then and not FL for the year, she is eligible to file for FL via the VBTA?

[DaveF1006]

According to this Turbo Tax link, the Military Spouse Residency Relief Act (MSRRA) allows a nonmilitary spouse of a service member to keep the same resident state of the military spouse regardless of which state they live in.

[TomD8]

@benincam33 --  She has the option of filing in your 2019 HOR/SLR state(s).  Since you changed your SLR during the year, she could file a part-year resident NY return, just as you will.

Or she could file as a full-year resident in CA.

It's her choice.

There is no filing for FL since FL does not have a state income tax.