I moved to Virginia to be with my service member spouse, but we are now legally separated. Do I still qualify for relief under the Military Spouses Residency Relief Act?
Your income will cease to be exempt from Virginia income tax no later than the entry of a divorce decree. However, as explained in Tax Bulletin 10-1, your exemption may end if you voluntarily maintain a separate residence from your spouse since the Act specifically applies to spouses who are in the state solely to be with the service member. I am a lifelong resident of Virginia. I met and married my service member spouse here. My spouse has been stationed in Virginia for a number of years, and claims Pennsylvania as her legal state of residence. Am I eligible for relief under the Military Spouses Residency Relief Act? No. In order to qualify for relief, you must share the same legal domicile as your spouse. Unless you are able to establish residency in Pennsylvania, the relief provisions will not apply to you.