Active-duty military personnel file their tax returns in their state of legal residence (SLR) – usually their home of record state. Each state determines whether a service member must file a return when stationed outside their resident state.
A nonmilitary spouse of a service member, who qualifies under the Military Spouse Residency Relief Act (MSRRA), can choose to keep that same legal residence as the military spouse. For guidance on each state's approach to MSRRA, please refer to the second column of links below.
Note: If a spouse does not qualify and/or does not choose MSRRA, they are considered a resident of the state in which they are currently living, depending on the state's residency rules.
For your convenience, we have reviewed each state's regulations and provided you with step-by-step instructions on how to file your military return in your account.