Military Spouses Residency Relief Act
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 year 2009. 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.
We are currently updating Publication 1032 (Tax Information for Military Personnel) with guidelines on the impacts of the MSRRA. The revised Publication 1032 is expected before the end of 2009.