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See All Legal Articles
Home Financial & Legal Legal The Military Spouses Residency Relief Act

ARTICLE


THE MILITARY SPOUSES RESIDENCY RELIEF ACT

3 minute read • Nov. 8, 2021


Moving from place to place requires a lot of effort and changes. Two laws make
it easier for military spouses regarding their residency, voting and state
taxes.

In 2009, the Military Spouses Residency Relief Act amended the Servicemembers’
Civil Relief Act. MSRRA allows military spouses to maintain legal residence in
the state where they lived before a permanent change of station move with their
active-duty service member. A second amendment to the SCRA, called the Veterans
Benefits and Transition Act of 2018, provides additional protections and
benefits to military spouses.


MAINTAINING YOUR LEGAL RESIDENCE UNDER MSRRA

Every person has a state of legal residence. For most civilians, their state of
legal residence is the place where they live. But service members and their
families move frequently. The SCRA allows active-duty military members to
maintain their legal residence in the place they consider home.

The Military Spouses Residency Relief Act allows military spouses to declare the
same state of legal residency as their spouse. The Veterans Benefits and
Transition Act allows spouses to make that choice regardless of when they were
married. The following conditions must be met to qualify under the MSRRA:

 * The service member is living on military orders in a state that is not
   his/her resident state.
 * The spouse is in that state solely to live with the service member.
 * Both the service member and spouse have the same resident state.

The spouse only pays taxes on income in their state of legal residency when they
meet the above conditions.


USING YOUR SPOUSE’S STATE OF LEGAL RESIDENCE

Spouses may vote and pay taxes in their active-duty spouse’s state of legal
residence, according to the Veterans Benefits and Transition Act of 2018.


INCOME COVERED BY MSRRA

A military spouse’s income is subject to tax laws in the state of legal
residence. SCRA only covers an active-duty service member’s military income so
any other income is taxable by the state in which it is earned.

Military spouses and service members may be required to file and pay state
income taxes on other income in the state where it is earned. This includes
income from rental property.

Service members and spouses who own businesses should check with their legal and
tax professionals. They can help determine if and how MSRRA and SCRA apply to
their specific situations.


WHAT MSRRA DOES NOT DO

MSRRA does not permit military spouses to maintain a legal residence in a state
different than their active-duty service members. State laws, however, may be
more generous than the federal MSRRA.

Military spouses must fulfill their state’s residency requirements. That almost
always includes having a physical presence in that state.

Sometimes a military spouse will live in a different state than the active-duty
service member. In these cases, the MSRRA generally does not apply.

Access free legal assistance on your installation or call Military OneSource at
800-342-9647. You may also live chat 24/7/365. Military OneSource can help with
other questions about MSRRA, SCRA, or other residence, tax or voting issues.
CONUS/International? View calling options.


THIS ARTICLE IS FOR

Spouse


SERVICE BRANCH

Army, Marine Corps, Navy, Air Force, Space Force, National Guard, Reserves


TOPIC

For Spouses, Legal, Taxes


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