I’m bumping this list to the top of The Paycheck Chronicles because many states have recently issued directions on the impact of the Military Spouses Residency Relief Act on income taxes. If you have a link that I don’t have, please let me know. This will be a work-in-progress and I will update it constantly.
There are so many issues and hopefully some of these links will help you find answers!
Arkansas: Military Spouses Residency Relief Act
California: Military Spouses Residency Relief Act (doesn’t say much except to check back later, but this is the right page.), Business Wire article
Colorado: Spouses of U.S. Military Servicemembers Tax Information, guidance from Department of Revenue
District of Columbia: Taxation of Compensation of Military Members and Spouses
Georgia: Withholding and Taxation of Certain Nonresident Military Spouses
Idaho: Idaho Tax Commission FAQs
Illinois: Schedule MR, Publication 102, Illinois Withholding Form IL-W4
Iowa: Iowa 2009 Expanded 1040
Kansas: Spouses of United States Military Service Members
Kentucky: Hot Topics
Louisiana: Revenue Information Bulletin: Military Spouses Residency Relief Act
Maine: Maine Tax Alert November 2009 (about 1/4 of way down)
Maryland: Employer Withholding Tax Alert, MW507 (Withholding Certificate, with instructions for military spouses), Administrative Release No 1. Military Personnel and Civilian Spouses
Massachusetts: Working Draft of Technical Information Release 09-23 (this is not a final release but rather their working copy)
Missouri: Page 13 of Reference Guide,
New Hampshire: Driver’s License Information
New Jersey: Military Spouses Residency Relief Act
New York: Certificate of Exemption from Withholding, Taxpayer Guidance Military Spouses Residency Relief Act, New York State Income Tax Information For Military Personnel and Veterans, Publication 361
North Carolina: Important Tax Information Regarding Spouses of United States Military Servicemembers, one person’s instructions on how to get a refund of NC taxes paid, NC FAQ Regarding MSRRA
Ohio: Ohio Department of Taxation FAQ’s Military Page, Ohio Department of Taxation Non-Resident Military Spouse Page
Oklahoma: Directions for Non-Residents Who Are Not Required to File (see page 4, though it isn’t terribly clear.)
South Carolina: Military Spouses Residency Relief Act
Virginia: 2009 Tax Relief for Spouses of Military Personnel, Tax Bulletin 9-10
Keep sending me links and I’ll keep adding them!
Illinois: http://www.revenue.state.il.us/taxforms/IncmCurre…
Missouri: http://dor.mo.gov/tax/misc/refguide.pdf http://dor.mo.gov/tax/personal/individual/forms/2…
Kentucky: http://www.revenue.ky.gov/nr/exeres/4a3cb1f4-cdde…
Iowa: http://www.iowa.gov/tax/1040EI/GenInfo/09milspous…
Thank you for the updated links – I've added them.
Kansas: http://www.ksrevenue.org/taxnotices/notice09-12.p…
New York: http://www.tax.state.ny.us/pdf/2010/fillin/wt/it2…
Anything from Connecticut yet?
Thanks for the information you have provided. Usually CA is on the ball, will keep checking back.
I am not sure do we check for the laws of the state we are living in or the state of which we wish to remain a resident of?
As far as I understand, you need to know the domicile laws for the state that you want to be your domicile. Your local legal office should have more information but they are swamped with questions right now.
Make sure to check the Facebook page to find more info.
Good luck!
please send me information on MSRRA act for the state of Connecticut. Spouse works in the state of Connecticut and Military husband is registered in Florida as his state of residency eventhough he is station in Connecticut as well.
Nebraska: http://www.revenue.ne.gov/news_rel/jan_10/militar… and http://www.revenue.ne.gov/question/military_faq.h…
Information for North Dakota
http://www.nd.gov/tax/indwithhold/forms/militaryspousere... – 2010-02-04
CA- If you click on the link "Qualified Spouses May be entitled to State Refund" it will bring you to more information that is pretty thorough. Also, if you go to the link for "CA Publication 1032" there is, also, a lot of information.
Alabama (middle of page):
http://www.revenue.alabama.gov/incometax/ICcurren…
What about Washington state?
I have a compiled list of all states. I need an email address and will send.
Susan, there is a link on the right hand side of the site. I would love to add your updates!
I'm sorry, but which link is it?
WA- Washington State does not have income tax.
Here is a list of forms to submit to your employer to stop them from withholding taxes:
http://compliancecentral.accero.com/2010/02/20/st…
CT- Here is a link to the MSRRA in CT. It tells you how to file and what documents to file with your return. It can not be e-filed due to the documents that need to be attached. You'll find "Military Spouses" about halfway down the page.
http://www.ct.gov/drs/cwp/view.asp?A=1510&Q=4…
Unfortunately, the legal assistance offices are swamped now or don't know all the aspects on the MSRRA. You would be better off asking a paid tax preparer or a VITA (on base/post) that specializes in the MSRRA.
HI- I could not find the information on their website, but by calling them I received the information!!
To recapture your 2009 taxes withheld:
-File a N-15
-in Column A, Box 7 enter your gross wages
-in Column B, Box 7 enter 0
-on Box 37 this will make the ratio 0/your adjusted gross income
-this will result in a refund
You will need to file a HW-4 and a HW-6 with your employer to stop the withholdings.
Hawaii- I could not find the information on their website, but by calling them I received the information!!
To recapture your 2009 taxes withheld:
-File a N-15
-in Column A, Box 7 enter your gross wages
-in Column B, Box 7 enter 0
-on Box 37 this will make the ratio 0/your adjusted gross income
-this will result in a refund
You will need to file a HW-4 and a HW-6 with your employer to stop the withholdings.
Hawaii – Thanks for the info Susan. I knew about the HW-4 but not the HW-6 and my employer did not request it. I'll check into that. I also heard we should write "Non-resident Military Spouse" across the top of N-15. Don't know if this info is correct.
Hawaii – Question: Box 7 on the N-15 is for wages, tips, salaries. Do I need to claim any interest earned in Box 8 and will that cause taxes to be owed in Hawaii? Question: Do I still need to attach a copy of our federal return?
Kathleen, I've heard that about writing Non-Resident Military Spouse as well. I don't know the answer for interest. I hope someone else can help!
Does any individual continuing to have any desire for the G.I. Bill? Man… I remember when we would often hear of it all the time, again, that was long ago… things have changed a bit.. these days it would appear that you won't even hear it advertised on the radio like it was formerly. Is it not seen as an motivator to join the military?
Hawaii: http://www.state.hi.us/tax/tir/tir10-01.pdf
I am wondering how to get my Virginia residency back–I have been a military spouse for 24 years and have had to change my residency each time we've moved, but would like to request to get back Virginia residency (which I had when we were married and we lived there 12 years) so that my children can go to college there and be considered in-state. No one seems to know the answer to this question or who to ask or how to go about it……..any ideas?
Kathi, you will need to find out what Virginia requires to establish residency there, and it would have to be the state that your husband claims as his residence. MSRRA specifically states that a military spouse may only claim residency in the state in which they actually live, or the state of residency of their active duty spouse.
Unfortunately, MSRRA did not include a provision for re-establishing residency. In most cases, states look at voter registration, driver's license, vehicle registration, payment of state income tax, claiming of homestead exemption on residential real estate.
While I am sympathetic to the desire to get in-state residency in Virginia, be sure to weigh the costs of being a Virginia resident. You (and your husband) would be required to pay Virginia state income taxes, personal property taxes, etc., to Virginia.
Good luck in sorting it all out!
AL- http://militarytaxmatters.com/Alabama.html
AZ- http://www.azdor.gov/Portals/0/Brochure/705.pdf
AR- http://www.dfa.arkansas.gov/offices/incomeTax/ind…
CA -https://www.ftb.ca.gov/aboutFTB/press/2009/Release_61.shtml
CO- http://www.colorado.gov/cs/Satellite?c=Document_C…
CT- http://www.ct.gov/drs/cwp/view.asp?a=1462&q=2…
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
DE- http://revenue.delaware.gov/services/current_pit/…
District of Columbia- http://newsroom.dc.gov/show.aspx/agency/otr/secti…
GA- https://etax.dor.ga.gov/policystatements/1-8-09_W…
HI- http://www6.hawaii.gov/tax/tir/tir10-01.pdf
IL- http://tax.illinois.gov/publications/Pubs/Pub-102…
IA- http://www.iowa.gov/tax/1040EI/GenInfo/10milspous…
ID- http://tax.idaho.gov/i-1011.cfm#sub2
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
IL- http://tax.illinois.gov/publications/Pubs/Pub-102…
IN- http://www.in.gov/dor/files/ib27.pdf
KS- http://www.ksrevenue.org/taxnotices/notice09-12.p…
KY- http://www.revenue.ky.gov/hot+topics/addht.htm
LA- http://www.revenue.louisiana.gov/forms/lawspolici…
ME -http://www.maine.gov/revenue/publications/alerts/2009/November2009Vol19Iss8.htm
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
MD- http://www.marylandtaxes.com/publications/bulleti…
MA- http://www.mass.gov/dor/businesses/help-and-resou…
MI- http://www.michigan.gov/taxes/0,1607,7-238-43513_…
MN- http://taxes.state.mn.us/individ/pages/other_supp…
MS- http://www.dor.ms.gov/docs/indiv_8010011i.pdf
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
MO- http://dor.mo.gov/pdf/milrefguide.pdf
MT- http://revenue.mt.gov/formsandresources/faq/faq-m…
NE- http://www.revenue.ne.gov/news_rel/jan_10/Militar…
NJ- http://www.state.nj.us/treasury/taxation/military…
NM- http://www.tax.newmexico.gov/SiteCollectionDocume…
NY- http://www.tax.ny.gov/pdf/memos/multitax/m10_1i_1…
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
NC- http://www.dornc.com/taxes/individual/armedforces…
ND- http://www.nd.gov/tax/indwithhold/forms/militarys…
OH- http://www.tax.ohio.gov/divisions/ohio_individual…
OK- http://www.tax.ok.gov/it2009/511NR-PKT-09.pdf
OR- http://www.oregon.gov/DOR/docs/ORB201102_800-012….
PA- https://revenue-pa.custhelp.com/app/answers/detai…
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
RI- http://www.tax.ri.gov/regulations/other/pit90-03….
SC- http://www.sctax.org/NR/rdonlyres/3FFFBA54-5A8A-4…
VA- http://www.tax.virginia.gov/site.cfm?alias=IndWha…
UT- http://tax.utah.gov/forms/pubs/pub-57.pdf
VT- http://www.state.vt.us/tax/pdf.word.excel/misc/MI…
WV- http://www.state.wv.us/taxrev/forms/2009/it104.pd…
WI- http://www.revenue.wi.gov/faqs/ise/nrmilspwhex.ht…
These are all states that have a state income tax. The states not listed: AK, FL, NV, NH, SD, TN, TX, WA, WY do not have a state income tax.
Courtesy of SPC Badger, Leah
Fort Bragg Tax Center
Fort Bragg, NC
Good ole Mississippi: http://www.dor.ms.gov/docs/indiv_msrra.pdf
Caveat – stay on top of your employer to make sure MS state taxes do not get withheld from your pay, and when you fill out your initial paperwork with your employer, make sure your employer uses at least the 2010 copy of form 89-350 (Mississippi Employee's Withholding Exemption Certificate), so that there is a line 8 that with "Military Spouses Residency Relief Act Exemption from Mississippi Withholding" in the left column, and you can write that you are "exempt" in the right column. In case you need it, this is the withholding form: http://www.dor.ms.gov/docs/with_8935010.pdf
and this is how I located it: http://www.dor.ms.gov/taxareas/withhold/main.html