Military Spouses Residency Relief Act
MSRRA IS NOW LAW!
To read the MSRRA bill that passed both House and Senate click here: http://thomas.loc.gov/cgi-bin/query/z?c111:S.475:
then click "S.475.ENR" #4
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Military Spouses Residency Relief Act

 
Serena Rother

Serena Rother
For anyone who needs it, I just spoke with the DMV in Nebraska (Carolyn in Lincoln), and if your AD spouse has NE as their state of residency, and you need to obtain an NE license, you have to appear in person, and bring a copy of your marriage license, a copy of their orders sending them out of NE, a copy of their pay...stub, a copy of their vehicle registration in NE, and a copy of your current license. That's enough for the State of Nebraska to link you to your AD spouse as far as residency is concerned. Which is good, because otherwise you have to provide 2 forms of address verification in NE to be able to apply for a license!Read More

3 hours ago · Report
David Etheridge
David Etheridge
Thanks Serena! While obtaining a Driver's License in a state does not in and of itself provide legal residence/domiciliary intent, it can be ONE of the pieces of the legal residence/domicile puzzle that provides proof of your legal residence/domicile intentions to inquiring officials.
2 hours ago
Lanette Grovesteen Lepper
Lanette Grovesteen Lepper
Thanks, Serena... DH is a Nebraska resident, so I will be soon, too... except none of our vehicles are actually registered in NE b/c we were required to register them in the state they were purchased. Oh, fun!
28 minutes ago
Military Spouses Residency Relief Act

Military Spouses Residency Relief Act I sent an e-mail to the state of Connecticut, Department of Revenue Services and this is the response I received. Rikki Winters

4 hours ago
Pete
Pete
Remember, can't just say you are from the same domicile as your active duty spouses, you have to take positive action to meet the requirements for establishing domicile as well as meet the conditions set forth in the act.

If you don't know what those actions and conditions are you should consider consulting a legal assistance office to discuss... Read More. That could prevent one from making a change that a state disallows down the road.

You can find a legal assistance attorney near you at: http://legalassistance.law.af.mil/content/locator.php
3 hours ago
Jennifer Stultz DeBlois
Jennifer Stultz DeBlois
The good thing is both my husband and I are from the same state as his home of record, which is CA and I have never changed my license and I am still registered to vote there. California has always left it easy for a military spouse to keep their residency there.
2 hours ago
Military Spouses Residency Relief Act

Military Spouses Residency Relief Act
MSRRA Update: More state are weighing in and professional tax preparers are getting the word. Your resources are STATES (residency requirements-usually available on-line, tax offices, DMV) YOUR TAX PROFESSIONAL, INSTALLATION LEGAL AND FAMILY FINANCIAL OFFICES. A sample initial inquiry letter to a SATE tax office is att...ached. Remember you will need to insert NAME OF STATE and edit for your situation.
Thank You Coalition fan Melissa Nist for sharing this with us!
Read More

Subject: Tax Exemption Question Dear ___________________: My husband and I recently relocated to ____________ from _____________ under my husband's ____________________ military orders...
Military Spouses Residency Relief Act

Military Spouses Residency Relief Act MSRRA Update II: MSRRA recognizes Iraq and Afghanistan Veterans of America and Paralyzed Veterans of America and thanks both of these Veteran Service Organization support in obtaining the passage of the MSRRA.

5 hours ago
Dawn

Dawn
For anyone in Virginia....Virginia as you may or may not know is a Commonwealth and NOT a state! Virginia has not made any decisions on the MSRRA! My recommendation after speaking with two people from the State of VA Income Tax office it will be best for you to continue to pay your state income taxes to VA if you work ...and reside in VA and they are "supposedly" going to make a final decision by the end of 2009. If VA can find a way to get money out of you...that is what they will do! I'm from here and I hate the fact that I am because VA is a money hungry place to live as far as taxes go! The following webiste is where you can find more information...
http://www.policylibrary.tax.virginia.gov/OTP/policy.nsf
The policy number is 09-10. Hopefully VA will have mercy on the military spouses and they will not veer from the legislation that was passed on the federal level.

Everyone should use caution before they chage anything and check with the current state you reside in before you change your state of residence!

Take care and Good Luck!
Read More

Source: www.policylibrary.tax.virginia.gov
David Etheridge
David Etheridge
Dawn ... your situation and comments made me rethink why the State officials told you what they did. I think I might understand why you were told what you were told and I would definitely recommend following their advise until the interpretation is complete.

Because it has not been completely vetted by the state of VA, they are erring on the side of caution. While VA has issued new VA-4s that contain the SCRA exemption it is possible that this is only applicable at the moment for spouses who moved to Virginia during or after 2009. Here's a possibility and perhaps a reason you were told not to change anything yet:

Prior to Jan 1, 2009, Virginia rules stated that if you lived in the State for more than 183 days you are considered a resident for tax purposes (Beginning Jan. 1, 2009 (or the first day of the tax year your state was in on Nov. 11 if your state is not on a calendar tax year) MSRRA prohibits this automatic residency declaration if you are only there to be with your servicemember and your legal residency/domicile is the same as his home state). So, if you became a legal resident of Virginia in 2008 ... the State could try to argue that your state of legal residence on Jan 1, 2009 was VA so you would not be protected under the MSRRA.... Read More

I would heed the advise you have received from State officials until their clarification of residency situations becomes available. For those that are just moving to VA or moved during 2009, as long as you have a solid, documented residency claim in your servicemember's home state (home ownership, voter ID, driver's license, etc.) then I think it is safe to claim MSRRA exemption from VA state income tax withholding on Form VA-4.
2 hours ago
Pete
Pete
All the discussion just highlights the fact that this, as with many new laws, needs some time for the details and interpretations to be worked out. And, since we have 54 different taxing jurisdictions, there could very well be different interpretations and applications across the country (despite the fact it is a Federal law).
about an hour ago
Melissa

Melissa *** FYI SOUTH CAROLINA ***I've attached some new guidance hot off the presses in South Carolina! This still has not been posted at www.sctax.org, but you should be able to access it there sometime in the very near future!

Melissa

Melissa PART 2 *** FYI SOUTH CAROLINA ***

Samantha

Samantha Can we change our residency to our husband's or wives whoever is active duty? if so how can we go about doing this who do we contact?

12 hours ago · Report
Jason Dalby

Jason Dalby
I've read the bill. I don't read in there that a military spouse can change his or her residency to whatever state his or her spouse is a resident of without having lived in the state. For example, I'm a FL resident stationed in CA. My wife has never lived in FL. I haven't read anything to suggest she can change he...r residency to FL to match mine without her having ever lived there. Am I missing something?Read More

Yesterday at 9:17pm · Report
Pete
Pete
Jennifer: That is not entirely true. First, "home of record" is not relevant to the discussion. "Home of Record" is a term used by the military to determine travel and transportation entitlements upon release from active duty (among other administrative purposes). It is generally the place the member lived when they entered active duty and does... Read More not change during service. The spouse of the service member does not have a "home of record" per se.

What the SCRA/MSRPA deals with is "residency" or more specifically legal residency or domicile. These terms are used more or less interchangeably and are taken to mean in the military context that place (i.e. state) to which a member intends to return to make their permanent home upon release from active duty. Domicile, unlike home of record can change over a member's military service. What is critical is that there is objective evidence of the member's intent. With the passage of the MSRPA, that can now also be applied to spouses for the purposes of voting, taxation and some property issues.

Generally speaking, physical presence has been a requirement to establish legal residence or domicile. A key question with regard to how the MSRPA will be interpreted and implemented is how the concept of physical presence will be applied. As Jason pointed out at the top of this post, there is nothing in the law that explicitly says it does not apply to a spouse desiring to have the same legal residence of the active duty member. Not a problem for those stationed and living together now or in the past) in the state they would like to be there domicile, but potentially a big problem for those who have never lived there! All I can suggest is that before one takes action, if they are unsure of how to establish their legal residence or if they are entitled to domicile in a specific state) they consult with a legal assistance attorney!
2 hours ago
Jason Dalby
Jason Dalby
Looks like I've generated some good discussion on this. If anyone gets a firm answer on the FL residency issue I've brought up, please post it here as I'm sure many are in the same boat (no pun intended) with regards to FL residency to match his or her military spouse and having never lived in the state. I've called many resources in the state of... Read More... Read More FL (DMV, elections dept, etc) and I get different answers from each on what is needed to claim FL residency. Of note, the FL website explaining ways to establish FL residency http://www.flsenate.gov/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=Ch0222/SEC17.HTM&Title=->2000->Ch0222->Section%2017 doesn't specifically say that an individual can claim residency based on his or her military spouse's residency. I'm hoping that may change with the passge of the MSRRA.
5 minutes ago
Stacy McCourt Eder

Stacy McCourt Eder I want to become a resident of Texas before the end of the year if possible, where my husband has been a resident his entire military career, so I do not have to do another year of additional tax returns due to our difference in residency. I can't find anything on the web - does anyone have any info about how to become a TX resident?

Yesterday at 7:49pm · Report
Samantha
Samantha
http://www.ehow.com/how_2318193_establish-texas-residency.html I am trying to firgure this all out also since my hubby is from TX as well. I am going down in december to actually talk to someone about this since CT is wayyy to farr
12 hours ago
Military Spouses Residency Relief Act
Military Spouses Residency Relief Act
Hi Stacy, I recommend calling the state of TX and talking with base legal.
Rikki
5 hours ago
Teresa Cicardi Rodriguez
Teresa Cicardi Rodriguez
I sent an email to the Texas State Comptroller's office and a Mr. Tommy Hoyt called me back. My husband is stationed in Colorado and he is a Texas resident. I was too until we moved. Mr. Hoyt stated that once I established Texas residency requirements (Texas Drivers License, registered our cars there, or own property) then his suggestion was that I contact the state of Colorado revenue to find out what I have to do to get my withholding changed to Texas. Since Texas does not have state income tax they are not concerned about that piece of it. Mr. Hoyt then followed up with an email:

Thank you for your time as we discussed it seems your first call might be to the Colorado Department of Revenue or the office that administers the Colorado state income tax to determine how to capitalize on the provisions in Military Spouses Residency Relief Act (MSRRA). You also might want to contact the Office of the Governor of Texas for information on obtaining/maintaining Texas residency. The Web site is:

http://governor.state.tx.us/contact/... Read More
3 hours ago
Samantha

Samantha has the president signed this yet? how do I go about changing my state taxes?

Yesterday at 7:24pm · Report
Military Spouses Residency Relief Act
Military Spouses Residency Relief Act
Samantha the President signed MSRRA into law on Veterans Day. I would recommend talking to base legal and calling the state in which you and your DH are claiming as your domicile to inquire.
Rikki
5 hours ago
Traci

Traci Does anyone know if Iowa has done anything yet? Or, can anyone point me in the right direction as to who to contact to see how Iowa is doing in regards to the new law? My husband and I are both from Iowa and when we PCS'd, I had to change my residency, obviously, he didn't. Now, with this new residency act, I can change back to Iowa. Anyone with any help would be greatly appreciated. Thanks!

Yesterday at 12:09pm · Report
Cynthia Wass Shepard
Cynthia Wass Shepard
Traci, best place to go is Iowa's DMV/taxation/residency requirements web site. I think if you scroll down through the page, some others have either asked about Iowa or had their questions answered. Hope that helps!
Yesterday at 1:17pm
Katie Tarwacki

Katie Tarwacki I do have a question regarding jobs under MSRRA. Some employers, in Virginia for example, require a person to have an in-state driver’s license to apply. Do you know if MSRRA will void this for military spouses? I’d love to change my residency back to PA, they are good about military spouses, but I don’t want to risk a potential job. Thanks :)

Yesterday at 12:05pm · Report
Pete
Pete
MSRA does not change the law regarding drivers licenses. VA already permits spouses of active duty stationed and resident in VA who hold valid a drivers license from the state of domicile to keep that state's license while in VA. The VA Code section is: Virginia Code § 46.2-306 (http://www.dmv.state.va.us/webdoc/citizen/drivers/eligibility.asp... Read More). I would check with the employer, pointing out the VA law on this to see if they will accept that DL as meeting their DL requirement.

If for some reason they demand the VA DL, that alone would not necessarily invalidate a claim of legal residency in another state. While maintaining a DL in one's state of legal residence is one good indicator of their intent, it is not the only one. You can still register to vote, have bank accounts, keeping cars registered there, etc. You just have to be a bit more diligent about developing and keeping the ties to your domicile state.
Yesterday at 12:16pm
Katie Tarwacki
Katie Tarwacki
I understand the requirements and the allowances for DL's in Virginia and PA. I only changed my DL over to Virginia because of the employment situation. Thanks for the info though.
Yesterday at 12:44pm
Allison James-Schoenthal
Allison James-Schoenthal
I think they changed it. The DMV site doesn't mention spouse employment anymore. Go to Military personnel, spouses and children. I'm in the same boat, I have a PA DL but I'm in Va Beach, I was waiting to switch DL's but it looks like I may not have to
3 hours ago
Samantha

Samantha does that mean that I can claim residenty in Tx because my husband is from TX? Instead of CT

Yesterday at 12:00pm · Report
Cynthia Wass Shepard
Cynthia Wass Shepard
Yes Samantha, but you need to do things like get your voter registration card, etc. Check TX web site to get further information:)
Yesterday at 5:40pm
Megan R. Martin Phillips

Megan R. Martin Phillips im stressing... and i wish i knew how my husband and i are to file taxes since hes stationed in germany for the past year and i had to stay here due to medical reasons.. ive worked and i dont know what to do..? My husband is clueless... im so worried about tax time. should i file seperate cause he wont be here?

Sat at 10:02pm · Report
Pete
Pete
You should go talk to a legal assistance attorney at the JAG office nearest you. There is likely also one on the base where your husband is located. This can help you find one: http://legalassistance.law.af.mil/content/locator.php Remember, there is a difference between state and federal taxes. The new law does not impact federal tax filing ... Read Moreonly potentially state income taxes. For your federal taxes you can file jointly even though one of you is in the states and the other overseas. There are several ways to do so. Its early, don't stress too bad...talk to the JAG office! (most bases also offer free income tax assistance through th JAG office during filing season).
Sat at 10:26pm
Megan R. Martin Phillips
Sun at 2:14pm