What does legal resident of state mean?

legal residence
The state of legal residence is where you reside and have a true, fixed, and permanent home. Select your current state or country of legal residence. If you moved into a state for the sole purpose of attending a school, don’t count that state as your state of legal residence.

What are the residency rules for military spouses?

The military spouse residency rules state that if you’re the spouse of a service member, you don’t lose or get a state of domicile or residence for taxation purposes when you move. This is true only if the you meet these requirements: You go with the service member to a duty station state outside your home state due to military orders.

Can a military spouse be taxed in their home state?

Similarly, the duty station state can’t tax your property. So, if you meet the requirements of the Military Spouses Residency Relief Act, both your income and the military income earned by your spouse in the military are free from taxation in the duty station state. Both spouses are subject to tax (income and property) in their home states.

Can a active duty member be a resident of another state?

The Service Member Civil Relief Act states that an active duty member isn’t considered a resident of a state unless it’s their SLR. Chris would only file a Virginia or a Maryland return if they had a civilian (nonmilitary) job in that state.

Can a military spouse move to another state?

Active duty military members, and their spouses, have some special protections when it comes to changing their domicile (state of legal residence) each time they move. However, there are often situations in which the active duty member may choose to change their domicile, or the military spouse may choose or be required to change their domicile.

How does the military spouse residency act work?

The act provides flexibility for military spouses to choose a no state income tax state as long as they have established legal residency and only moved due to military orders. The military spouse and service member may be able to keep the same resident state regardless of which state they live in.

Can a military spouse stay in the same state?

The Military Spouse Residency Relief Act (MSRRA) allows a nonmilitary spouse of a service member to keep the same resident state of the military spouse regardless of which state they live in. The Veterans Benefits and Transition Act allows that choice to be made regardless of when they were married.

Can a military spouse file state income tax?

If you have non-military earnings, review Civilian Pay Earned by Active Duty Military. IMPORTANT: The Military Spouse Residency Relief Act (MSRRA) describes where spouses of military service members can file state income taxes. For more info, see Military Spouses and State Taxes.