Military Filing Information on State Websites
Active Duty Military
Active duty military file their tax returns in their state of legal residence (SLR) – usually their home of record state. For more information on active duty military and their state of legal residence, see Filing State Income Tax When You're in the Military.
Each state decides whether a servicemember must file a return when they are stationed outside their resident state.
See below for links to state websites. The first column of links will take you to the active duty military filing information for each state.
Military Spouse
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. Check out Military Spouses and State Taxes .
For information on guidance for each state when dealing with MSSRA, see the second column of links.
Note: If a spouse does not qualify and/or does not choose MSSRA, they are considered a resident of the current state they are living in - depending on the resident rules of that state.