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.
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 [#AFFILIATE#] account.
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.
Note: 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.
State | Active Duty Military | MSRRA |
Arkansas | ||
Alabama | ||
Arizona | ||
California | ||
Colorado | ||
District of Columbia | ||
Delaware | ||
Georgia | ||
Hawaii | ||
Iowa | ||
Idaho | ||
Illinois | ||
Indiana | ||
Kansas | ||
Kentucky | ||
Louisiana | ||
Massachusetts | ||
Maryland | ||
Maine | ||
Michigan | ||
Minnesota | ||
Mississippi | ||
Missouri | ||
Montana | ||
North Carolina | ||
North Dakota | ||
Nebraska | ||
New Jersey | ||
New Mexico | ||
New York | ||
Ohio | ||
Oklahoma | ||
Oregon | ||
Pennsylvania | ||
South Carolina | ||
Tennessee |
| |
Utah | ||
Virginia | ||
Vermont | ||
Wisconsin | ||
West Virginia |