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Category: District of Columbia

Washington D.C. Military Filing Information

Military Spouse Residency Relief Act

If you have determined that you are required to file a District of Columbia tax return and you are in one of the U.S. Military services, one of the following may apply:

(1) If a servicemember’s legal residence for taxes is not in DC but the servicemember and spouse reside in DC due to military orders, the military compensation and the non-military spouse’s compensation should be deducted on Schedule I, Line 15. If this applies to you, a copy of the Department of Defense form providing the servicemember’s legal residence for taxes and a copy of the non-military spouse’s legal residence for taxes driver’s license should be kept with your tax records in case it is subsequently needed.

(2) If a servicemember’s legal residence for taxes is not in DC but the service member resides in DC due to military orders and subsequently marries a DC resident, the servicemember’s military compensation should be deducted on Schedule I, Line 15. The non-military spouse’s income is not exempt in this case since the non-military spouse is a DC resident and has not moved to DC to be with a transferred servicemember. If this applies to you, a copy of the Department of Defense form providing the servicemember’s legal residence for taxes should be kept with your tax records in case it is subsequently needed.

(3) If a servicemember’s legal residence for taxes is in DC and the servicemember and spouse reside in DC in compliance with the servicemember’s military orders, they will file Form D-40 and will report all their income in DC, as either married filing jointly or married filing separately.