You can use your spouse's resident state. Active-duty service members have always been able to keep one state as their state of legal residency (usually their Home of Record) for tax purposes, even when they move frequently on military orders. A state of legal residence (SLR) is also considered their "domicile" or "resident" state.
Nonmilitary spouses can use their military spouse's resident state when filing their taxes. 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.
Qualifying for the MSRRA
When living in a non-resident state, the spouse needs to check the state laws to determine if they need to declare their non-residency for withholding purposes. This may be required by their employer on an annual basis.
See Military Filing Information on State Websites
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