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 are 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 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.

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