Are there state filing rules for active duty service members?

by TurboTax •   85
Updated December 19, 2025 12:07 PM

If you're an active duty service member, there are several filing rules related to your state tax return.

What's my resident state?

When filing state returns, you first need to be sure of your state of legal residence (SLR), which is usually your Home of Record. Your SLR will be your resident state for the purposes of state tax withholding on your military pay unless changed by filing DD Form 2058 with the military.

Each state decides whether service members must file a return when they are stationed outside of their resident state.

If I had a second job that was nonmilitary, do I file a different state return?

If you worked a nonmilitary job while stationed outside of your resident state, you’ll need to report those wages on a nonresident tax return to that state. If you're also filing your resident return, you may get a credit on it for the taxes paid on your nonresident return. We've got some examples.

Which state tax return does my spouse file?

Nonmilitary spouses can keep the same resident state of the military service member, regardless of which state they live in. 

We've got details and examples of how this works.

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