FAQs — Individual Income Tax - Military

As the civilian spouse of a military servicemember, how do I determine my residency status?

A servicemember's civilian spouse will retain his/her original state of legal residence, if the servicemember and spouse have the same state of legal residence and the spouse is only accompanying the servicemember as part of military orders. 

However, if the servicemember and civilian spouse have different states of legal residence, or the civilian spouse takes affirmative steps to change his/her domicile to the state in which the servicemember is stationed, then the civilian spouse will be domiciled in the new state.

Additionally, effective for tax years 2018 and forward, a civilian spouse can elect to have the same state of legal residence as the servicemember. This includes the tax year in which the couple was married, as well as any subsequent tax year during the marriage.