If you are a military service member who lives with your spouse, usually both of you will have the same state of residence for tax purposes. However, if you and your spouse were residents of different states when you were married, this continues until one spouse takes steps to establish residency in the same state as the other.
What filing status should I use?
Married military service members must use the same filing status for Minnesota as on their federal income tax return. If you file a joint federal return, you must do the same for Minnesota.
What if I am stationed outside of Minnesota?
If you are stationed outside of Minnesota and your spouse remains a resident:
What if my spouse is not a resident of Minnesota?
Nonresidents who receive less than $9,750 in gross income (for 2012) from Minnesota sources are not required to file a Minnesota income tax return.