Where can I find state information on filing my return as an active duty military member?

Active duty military file their tax returns in their state of legal residence (SLR)—usually their home of record state. Each state decides whether a service member must file a return when they're stationed outside their resident state.

A nonmilitary spouse of a service member who qualifies under Military Spouse Residency Relief Act (MSRRA) can choose to keep that same legal residence as the military spouse. If a spouse doesn't qualify or doesn't choose MSRRA, they're considered a resident of the current state they are living in, depending on the resident rules of that state.

See your state of residence from the following list to learn more.

Alabama

For active military members

For MSRRA

Arizona

For active military members

For MSRRA

Arkansas

For active military members

For MSRRA

California

For active military members

For MSRRA

Colorado

For active military members

For MSRRA

Connecticut

For active military members

For MSRRA

Delaware

For active military members

For MSRRA

District of Columbia

For active military members

For MSRRA

Georgia

For active military members

For MSRRA

Hawaii

For active military members

For MSRRA

Idaho

For active military members

For MSRRA

Illinois

For active military members

For MSRRA

Indiana

For active military members

For MSRRA

Iowa

For active military members

For MSRRA

Kansas

For active military members

For MSRRA

Kentucky

For active military members

For MSRRA

Louisiana

For active military members

For MSRRA

Maine

For active military members

For MSRRA

Massachusetts

For active military members

For MSRRA

Maryland

For active military members

For MSRRA

Michigan

For active military members

For MSRRA

Minnesota

For active military members

For MSRRA

Mississippi

For active military members

For MSRRA

Missouri

For active military members

For MSRRA

Montana

For active military members

For MSRRA

Nebraska

For active military members

For MSRRA

New Jersey

For active military members

For MSRRA

New Mexico

For active military members

For MSRRA

New York

For active military members

For MSRRA

North Carolina

For active military members

For MSRRA

North Dakota

For active military members

For MSRRA

Ohio

For active military members

For MSRRA

Oklahoma

For active military members

For MSRRA

Oregon

For active military members

For MSRRA

Pennsylvania

For active military members

For MSRRA

Rhode Island

For active military members

For MSRRA

South Carolina

For active military members

For MSRRA

Utah

For active military members

For MSRRA

Vermont

For active military members

For MSRRA

Virginia

For active military members

For MSRRA

West Virginia

For active military members

For MSRRA

Wisconsin

For active military members

For MSRRA