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State of California Franchise Tax Board

Military Spouses Residency Relief Act

New federal law

Posted: November 19,2009

The Military Spouses Residency Relief Act (MSRRA) (Public Law 111-97) was signed into law on November 11, 2009 and may affect the California income tax filing requirements for spouses of military personnel. This new law is effective for taxable years 2009 and after. The MSRRA allows the same residency benefits permitted to military personnel under the Servicemembers Civil Relief Act (SCRA) to also apply to a military spouse's non-military service income, under certain circumstances.

New federal law benefits nonresident military spouses

Posted: December 8, 2009

Qualified nonresident military spouses may be entitled to a California state income tax refund for 2009

Publication 1032 (Tax Information for Military Personnel)

Posted: December 18, 2013

The Publication 1032 is now available. This publication contains important information regarding nonresident military spouses covered under the MSRRA.

We will continue to update this webpage as information becomes available.

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