Military Spouse in Louisiana Can Retain Texas Domicile for Taxes

A federal law governing military families’ domicile for tax purposes applies to the spouse of an active service member even though she resides in a state where her husband isn’t stationed, the Louisiana Board of Tax Appeals ruled.

The Military Spouses Residency Relief Act says a spouse’s residency for income tax purposes doesn’t change if the spouse is “absent or present in any tax jurisdiction of the United States solely to be with the service member in compliance with the service member’s military orders.”

Joanne Martinez Moreno said the law allowed her to retain her Texas domicile even though she ...