February 11, 2010 
By Janet Farley
It’s the innocent sounding; well-intentioned, inevitable question asked of and dreaded by military spouses the world over.
Where are you from?
Should you say where you are currently stationed or your last duty station? Should you answer where you grew up or where you are headed next? What if you were a military brat growing up; then what do you say? Should you answer where you filed your taxes last year? Come to think about it, where was that again?
In casual conversation, it can be a multiple-answer question. For legal purposes, however, there is now blessed clarity, thanks to the Military Spouse Residency Relief Act, Public Law 111-97 (MSRRA).
Signed into law by President Obama this past November, the long, long overdue MSRRA gives military spouses more flexibility in a number of legal areas and is effective for the tax year 2009.
The down and dirty details of what this law means for you? Read on...
Taxing Situations
As a military spouse, you get around. Literally. Every time you move, you work, earn a paycheck and dutifully claim the income you earned in that state on that state’s income tax return year after year. Some years this works to your financial advantage; some years it does not.
With the new law, you don’t have to do this anymore. You can claim your own state of residence and that is that. Wherever you go, you pay taxes (or not, depending on the state) for your state of residence, regardless of where you physically are stationed.
Taxpayer, beware. This is not to say it is open season on picking a state, any state and calling it your own, lest you have visions of never filing a state tax form again. To be a legal residence of a state, certain condition have to be met and they vary from state to state. Check with your military legal office or your tax advisor for more details.
The law also covers military spouses in relationship to paying personal property taxes.
This Land is Your Land…Really Keep It
Residency requirements related to land rights are also affected with the MSRRA. Under the Servicemembers’ Civil Relief Act for military members, residency requirements related to land rights are suspended. Under the new law, spouses will enjoy the same benefit and will not have to asset land rights over public land until 180 days after the servicemembers is released from service. The law also reportedly makes it easier for you to keep property in your own name, which can affect your credit report and estate processes.
Rocking the Vote
You have a voice and you like to use it. Now it’s easier. You will not lose the right to vote or register to vote in a state just because Uncle Sam moved you. Again. You may decide to register to vote in your new state or just continue to vote where you are registered, even if you don’t plan to go back there. The catch? You have to keep the same residence for voting purposes as you military sponsor.
Damn the DMV No More!
I’ve saved my personal favorite for last….no more obligatory trips to the Department of Motor Vehicles (DMV), in person or online, to change your driver’s license or automobile registration.
Yes, dear reader, there is a Santa Claus after all.
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