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.