How do I apply the Military Spouses Residency Relief Act to my state taxes?

To apply the Military Spouses Residency Relief Act (MSRRA) to your state taxes:

Determine Eligibility: Ensure you and your spouse meet the conditions:

• Your spouse is on military orders in a state that is not their resident state.
• You are in that state solely to live with your spouse.
• Both of you have the same state of legal residence

Claim Your Spouse's State of Legal Residence: Use your spouse's state of legal residence for tax purposes, even if you haven't lived there

Update Your Withholding: If working, update your state tax withholding with your employer to reflect your chosen state of legal residence

File State Taxes: Use your chosen state of legal residence when filing your state tax return

For more details, check out the Military OneSource guide.