MSRRA: The SCRA 2009 Amendment

Residence for Tax Purposes

This amendment prevents military spouses from having to change their permanent state of residence to the military member's current PCS (permanent change of station) state. Individuals whose spouses are placed on a PCS are no longer required to register in the state their spouse is stationed. This spills over into voter registration, vehicle registration, and income taxes.

"A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember's military orders if the residence or domicile, as the case may be, is the same for the servicemember and the spouse."

"Income for services performed by the spouse of a servicemember shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the spouse is not a resident or domiciliary of the jurisdiction in which the income is earned because the spouse is in the jurisdiction solely to be with the servicemember serving in compliance with military orders."

Military Spouse Voter Rights

"The MSRRA should make it easier for the spouse to vote in the domiciliary State by absentee ballot. Voting is a very important contact to help prove domicile."

To understand all your rights covered under the MSRRA, review the complete act, which is available online and is free to access:

Military Spouses Residency Relief Act