MSRRA Links, State by State

February 04, 2010 | Kate Horrell

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!

ArkansasMilitary Spouses Residency Relief Act

CaliforniaMilitary Spouses Residency Relief Act (doesn’t say much except to check back later, but this is the right page.), Business Wire article

ColoradoSpouses of U.S. Military Servicemembers Tax Information, guidance from Department of Revenue

District of ColumbiaTaxation of Compensation of Military Members and Spouses

GeorgiaWithholding and Taxation of Certain Nonresident Military Spouses

IdahoIdaho 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

KentuckyHot Topics

LouisianaRevenue Information Bulletin:  Military Spouses Residency Relief Act

MaineMaine Tax Alert November 2009 (about 1/4 of way down)

MarylandEmployer Withholding Tax Alert, MW507 (Withholding Certificate, with instructions for military spouses), Administrative Release No 1.  Military Personnel and Civilian Spouses

MassachusettsWorking 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 HampshireDriver’s License Information

New JerseyMilitary Spouses Residency Relief Act

New YorkCertificate 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 CarolinaImportant 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

OhioOhio Department of Taxation FAQ’s Military Page, Ohio Department of Taxation Non-Resident Military Spouse Page

OklahomaDirections for Non-Residents Who Are Not Required to File (see page 4, though it isn’t terribly clear.)

South CarolinaMilitary Spouses Residency Relief Act

Virginia2009 Tax Relief for Spouses of Military Personnel,     Tax Bulletin 9-10

Keep sending me links and I’ll keep adding them!


Comments

  1. SP says:
  2. Dee Squared says:
  3. Kate says:

    Thank you for the updated links – I've added them.

  4. Home6 says:
  5. Home6 says:
  6. Tiffany Loudermilk says:

    Anything from Connecticut yet?

  7. Tim says:

    Thanks for the information you have provided. Usually CA is on the ball, will keep checking back.

  8. Erica says:

    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?

  9. Kate says:

    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!

  10. Angela S. says:

    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.

  11. Jason says:
  12. Clifford Monroe says:

    Information for North Dakota
    http://www.nd.gov/tax/indwithhold/forms/militaryspousere... – 2010-02-04

  13. Susan Johnston says:

    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.

  14. Susan Johnston says:
  15. Dawn says:

    What about Washington state?

  16. Susan Johnston says:

    I have a compiled list of all states. I need an email address and will send.

  17. Kate says:

    Susan, there is a link on the right hand side of the site. I would love to add your updates!

  18. Susan Johnston says:

    I'm sorry, but which link is it?

  19. Susan Johnston says:

    WA- Washington State does not have income tax.

  20. Susan Johnston says:

    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

  21. Susan Johnston says:

    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

  22. Susan Johnston says:

    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.

  23. Susan Johnston says:

    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.

  24. Susan Johnston says:

    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.

  25. Kathleen Hydro says:

    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.

  26. Kathleen Hydro says:

    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?

  27. Kate says:

    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!

  28. 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?

  29. JEB says:
  30. kathi says:

    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?

    • KateKashman says:

      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!

  31. Leah Badger says:

    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

  32. Leah Badger says:

    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

  33. Leah Badger says:

    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

  34. Katw says:

    any information for MS?

    I am a spouse working in MS with a legal domicile of FL. Husband's domicile is TX. Neither has state taxes. Help please! They are saying I owe state taxes because my employer put exempt so they havent been coming out.

    • Kate says:

      Kate, you can not claim a domicile other than your actual residence or your husband's home of record. There is no way for you to independently have a legal domicile of FL if your husband's domicile is TX – you're a package deal. Unless you can find some sort of exemption, or retroactively change your domicile (which I doubt is even possible), then you do owe state taxes to Mississippi. Sorry!