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March 8, 2024
Question

I am a spouse of an active duty service member who is stationed in Okinawa. How do i fill out my state of residency as a spouse (and a veteran)?

  • March 8, 2024
  • 1 reply
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I have been considered a resident of Tennessee since 2019. I lived with my husband in 2023 but still a resident of TN. I also didn't work in 2023. DO i still use TN as my residence?

1 reply

DawnC
Employee
March 8, 2024

Active duty service members have always been able to keep one state as their state of legal residency (usually their Home of Record) for tax purposes, even when they move frequently on military orders. A state of legal residence (SLR) is also considered their "domicile" or "resident" state. For more info, see Filing State Income Taxes When You're in the Military.

 

Nonmilitary spouses can use their military spouse's resident state when filing their taxes. 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.

 

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. 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.   Click that link for a list of states and their rules.  

 

Multiple States: Where to File

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Employee
March 8, 2024

I would just add that filing as a resident of your active duty servicemember's Home of Record is an option for you.  You are not required to do so.  You may continue using your own home state of TN as your "State of Residence" if you wish.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.