Do I qualify for the Military Spouse Residency Relief Act (MSRRA) income tax exemption in Georgia?

[engmoto]

I am not sure if my situation fits the criteria since we work in different state but live together in the same state.

I am the military spouse working as a DoD Civilian in Georgia. My husband, the military member, is stationed at an installation in Florida near the state line and I commute from our home in Florida to my job in Georgia each day. We own a home in Florida, and neither of us identify our home of record in Georgia or gain any income other that what I earn as a DoD Civilian. My home of record is Florida; my husband's home of record is New York. 

My organization deducts taxes, but I'd like to claim the exemption allowed by the state if possible. This year I filed as a non-resident for the state but claiming exemption would elminate the need to file as no taxes will be withheld.

[JulieH1 · Accepted solution]

Yours is a very interesting twist on MSRRA.  

Unfortunately, I do not think you qualify based on the following information from the State of Georgia which says the "service member must be in Georgia on orders."  Also, GA is one of those states that requires you to have the same HOR in order to qualify and you do not.

Under the Act, a spouse of a servicemember may be exempt from Georgia income tax on income from services performed in Georgia if: 

1. The servicemember is present in Georgia in compliance with military orders; 

2. The spouse is in Georgia solely to be with the servicemember; 

3. The spouse maintains domicile in another state; and 

4. The domicile of the spouse is the same as the domicile of the servicemember. 

https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LATP/Policy%20Statement/1...