Military Spouses Residency Relief Act (MSRRA)
The Military Spouses Residency Relief Act (MSRRA) was signed by the President on 11 Nov 09 amending the Servicemembers Civil Relief Act to exempt certain spouses from state taxation. The MSRRA is effective for tax year 2009 and future years. This briefing looks into the provisions and pitfalls of this legislation as it relates to state tax implications for military spouses. See attached the slides for your use.
If you consider using this exemption, please consult a tax advisor at your local military installation or activity. If you are not near legal military advise, see a paid tax advisor. The penalties for a false claim will be costly.
Candice P. Barlow-Jones
U.S. Army Warrior Transition Command
Last edited by Grace; 01-05-2010 at 22:30.
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