Since 2009, nonmilitary spouses of service members can keep the same permanent resident state as the service member, but ONLY under certain conditions:
- The service member goes to the new state in compliance with military orders.
- The spouse resides with the service member.
- The spouse is in that state solely to live with the service member.
- The spouse MUST have lived in the permanent resident state/HOR of the service member and established residency (such as getting a driver’s license and registering to vote).
The nonmilitary spouse cannot simply “adopt” or “inherit” the service member’s permanent resident state/home of record (HOR).
If the spouse chooses to keep the service member’s HOR as a permanent resident state, then both will file tax returns with that state.
The service member and the nonmilitary spouse may need to file additional state returns if:
- The nonmilitary spouse opts to file in the state where they reside. Reasons for doing so include:
- Maintaining residency for in-state college tuition
- Maintaining business and professional licenses
- Factors such as voter and car registration, estate planning and car, home or other insurance.
- The service member earns income from a nonmilitary side job. Then the service member would have to file a return, as a nonresident, with the state where the income was earned.