Who qualifies under the MSRRA?
Effective for tax years beginning in 2009, the income earned for services performed in Nebraska by the spouse, who is a legal resident of a state other than Nebraska, is exempt from Nebraska income tax if: • The servicemember is present in Nebraska solely in compliance with military orders; • The spouse is in Nebraska solely to be with the servicemember; and • The spouse is a legal resident of the same state as the servicemember. All three conditions must be met to qualify for exemption as a qualified spouse.
