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
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.