Active duty military file their tax returns in their state of legal residence (SLR)—usually their home of record state. For more information on active duty military and their state of legal residence, see State Military Filing Rules.
Each state decides whether a service member must file a return when they are stationed outside their resident state.
See the table below for links to state websites. The first column of links will take you to the active duty military filing information for each 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.
For information on guidance for each state when dealing with MSRRA, see the second column of links below.
If a spouse does not qualify and/or does not choose MSRRA, they are considered a resident of the current state they are living in depending on the resident rules of that state.