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Service Member Spouse Tax Relief
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Residency for Nonmilitary Spouses
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If you are the spouse of a service member, you may qualify for tax relief under the Military Spouses Residency Relief Act (MSRRA).
To qualify, both of these must be true:
- Your spouse must be in Minnesota on military orders
- You must be in Minnesota solely to be with the servicemember
You or your spouse do not have to be residents of Minnesota or the same state. Some further restrictions may apply.
Note: You must use the same filing status on the Minnesota return as on the federal return.
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It depends on your situation.
| If |
Then |
- You and your spouse are Minnesota residents
- Your spouse is stationed in Minnesota
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Your income is taxable in Minnesota.
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- You and your spouse are Minnesota residents
- Your spouse is stationed in another state
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Your work-related income is not taxed by the other state but is still taxable in Minnesota. Ask your employer to either withhold Minnesota tax from your wages or not withhold the other state’s tax. |
- You are a Minnesota resident
- Your spouse is a resident of another state
- Your spouse is stationed in Minnesota
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For tax years 2017 and earlier: No, your income is not taxable in Minnesota.
For tax years 2018 and later: You may choose whether your income is taxable in Minnesota or your servicemember’s legal state of residence. |
- You and your spouse are residents of the same state (but not Minnesota)
- Your spouse is stationed in Minnesota
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Your work-related income is not taxable in Minnesota if both of these apply:
- Your spouse is in Minnesota because of military orders
- You are in Minnesota to be with your spouse and did not move here for any other reason
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- You and your spouse are residents of different states (but not Minnesota)
- Your spouse is stationed in Minnesota
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You may choose the same residence as your military spouse. If you move to Minnesota to be with your military spouse, contact us. Your work-related income may be exempt from Minnesota income tax.
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Note: Your spouse may subtract federally taxable active-duty military pay from Minnesota taxable income. For details, see Military Pay Subtraction.
You must file a Minnesota return if your Minnesota gross income (and your spouse’s, if filing a joint return) is more than the minimum filing requirement ($13,825 for 2023). Do not include your spouse's military wages or your work-related income in Minnesota gross income.
For details, see Calculating Minnesota Gross Income and How Minnesota Taxes Nonresident Income.
If your Minnesota gross income is less than the minimum filing requirement:
