Thursday, January 17, 2019
Military Spouses Residency Relief Act Change
A lot of people seemed to have missed this, but there is a MAJOR change to the Military Spouses Residency Relief Act!
In the past, the spouse of a service member had to have established residency in the military member's state of residency in order to claim that state for residency.
Now, to summarize, the spouse of a service member may claim one of two states as their state of residency: the state they live in, or the service member's state of residency.
On initial reading of the law I can see very little restriction on the spouse changing this as needed, especially after a PCS move. The states may feel differently.
The law took affect for 2018 tax year and later.