Military spouses benefit from new relief act law

Published May 6, 2010
By 1st Lt Jared L. Reeves
6th Air Mobility Wing Judge Advocate

MACDILL AIR FORCE BASE, Fla. -- On Nov. 11, 2009, the president signed The Military Spouses' Residency Relief Act (MSRRA), extending some benefits under the Servicemembers' Civil Relief Act (SCRA) to military spouses. The new law provides that when a servicemember's spouse leaves his or her home state due to the servicemember's military orders, that spouse may retain residency in his or her home state for voting and tax purposes. In other words, spouses of servicemembers can keep their state of residence despite moving from state-to-state due to the orders of the servicemember. This is a benefit the servicemembers have enjoyed for years.

Prior to the new law, when the military ordered servicemembers to move, spouses who moved with them often had to pay personal property and income taxes in a new state or locality, and lost the right to vote in their home state. Now under MSRRA, a spouse of a servicemember can keep his or her residence or domicile despite moving to a new state due to the orders of a servicemember.

Some points to remember:

Be aware the spouse must still comply with the personal property and income tax requirements, as well as the voting requirements, of their home state.

The spouse cannot just pick a state of residence (see residency requirements below).

States may challenge or require evidence for claims of residency.

This does not apply to driver's license laws, i.e. the spouse must still follow state laws regarding whether they need to get a new drivers license when they move.

If a servicemember's spouse wishes to change their domicile or residency, two requirements must be met: (1) a physical presence in the state; and (2) the intent to remain there indefinitely (i.e. intent to return there someday if temporarily away). Domicile or residence (MSRRA and SCRA use the terms interchangeably) must be established by a written declaration or actions consistent with the intent to be residents, such as: owning real property in the home state, filing tax returns, registering to vote, registering a vehicle, notifying a prior state of residence of the change, maintaining a drivers license, or drafting a will under the home state's laws.

If you have any questions about the MSRRA, whether it applies to you or your spouse, or have questions about changing domicile or residency, call the legal office at (813) 828-4422.