topic Military Spouse Income on Guam, SLR California in Tax help for military filers

Military Spouse Income on Guam, SLR California

Epalomo — Tue, 10 Mar 2026 05:04:10 GMT

My spouse is in the Navy with orders on Guam. Our SLR is California. I'm currently working but have not changed my withholding with my employer. I know I will have to pay taxes to CA. My question is do I need to change my withholding or will the State be able to collect from Guam Revenue and Taxation? If not what should my next steps be? Change withholding so no taxes are taken out of my income?

Thanks for the help and clarification.

Re: Military Spouse Income on Guam, SLR California

Critter-3 — Sun, 26 Jun 2022 12:15:14 GMT

Ok ... first where are you actually living & working ? And will you not be in CA at all in 2022 ?

Re: Military Spouse Income on Guam, SLR California

Epalomo — Sun, 26 Jun 2022 12:17:25 GMT

Currently living and working on Guam. Will not be returning to CA.

Re: Military Spouse Income on Guam, SLR California

Critter-3 — Sun, 26 Jun 2022 12:18:46 GMT

CA doesn't tax income earned outside of CA if you are not living in CA even if your SLR is CA.

Re: Military Spouse Income on Guam, SLR California

Epalomo — Sun, 26 Jun 2022 12:29:25 GMT

Thanks for the reply. If my SLR is CA would I have to pay local taxes?

Re: Military Spouse Income on Guam, SLR California

Critter-3 — Sun, 26 Jun 2022 12:31:10 GMT

What local taxes ?

Re: Military Spouse Income on Guam, SLR California

Epalomo — Sun, 26 Jun 2022 12:34:33 GMT

Guam

Re: Military Spouse Income on Guam, SLR California

Critter-3 — Sun, 26 Jun 2022 12:44:26 GMT

That is a question for the local tax authorities to answer ... seek local help.

Re: Military Spouse Income on Guam, SLR California

TomD8 — Thu, 30 Jun 2022 19:42:48 GMT

From page 6, California FTB Publication 1032:

"The nonmilitary spouse of a military servicemember who is domiciled in California, but leaves the state with the military spouse on PCS orders outside California, becomes a nonresident upon leaving California. The MSRRA does not alter this result. All income received or earned while a California resident is subject to tax. While a nonresident, only income from California sources is subject to tax."

https://www.ftb.ca.gov/forms/2021/2021-1032-publication.pdf

The income you earn by working in Guam is not "from California sources" and therefore is not subject to California state income tax. Therefore there is no reason for California taxes to be withheld from your pay.