Question

According to the Military Spouses Residency Relief Act (MSRRA) a nonmilitary spouse of a military service member, present in California to be with the service member serving in compliance with military orders, and who is not domiciled in California, _____.

Select one:

a. shall acquire a domicile in California for tax purposes if present in California

b. shall neither lose nor acquire a residence or domicile for tax purposes by being absent from or present in California

c. shall lose domicile in the prior state of residence for tax purposes by being absent from the prior state

d. None of the above statements are correct

Answer 1

The Military Spouses Residency Relief Act allows military spouses to declare the same state of legal residency as their spouse.

Spouses must have established actual residence in their military spouse's SLR, and cannot just choose the service member’s state or “inherit” or “adopt” that state upon marriage. The civilian spouse must have lived in the SLR and prove residence, e.g., registering to vote, maintaining a driver's license, or any other residency requirement for that state.

Hence the correct option is a) shall accquire domicile in california.