{"id":2598,"date":"2010-02-13T18:07:59","date_gmt":"2010-02-13T23:07:59","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=2598"},"modified":"2010-02-17T18:15:02","modified_gmt":"2010-02-17T23:15:02","slug":"massachusetts-releases-working-draft-of-tir-09-23-effect-of-the-military-spouses-residency-relief-act","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2010\/02\/massachusetts-releases-working-draft-of-tir-09-23-effect-of-the-military-spouses-residency-relief-act\/","title":{"rendered":"Massachusetts Releases Working Draft of TIR 09-23, Effect of the Military Spouses Residency Relief Act"},"content":{"rendered":"

The Massachusetts Department of Revenue (DOR)<\/a> recently released a working draft of TIR 09-23, Effect of the Military Spouses Residency Relief Act<\/a> or Public-Law 111-97 (the MSRRA). Under the MSSRA, spouses of military personnel who are present in or absent from a domicile due to compliance with military orders will not have their tax residence impacted by such presence or absence. According to the TIR 09-23<\/a>:<\/p>\n

For taxable year 2009, a servicemember\u2019s spouse who had Massachusetts personal income tax withheld and who qualifies for exemption from Massachusetts tax under the MSRRA must file a Massachusetts non-resident income tax return, Form 1NR\/PY<\/a>, to claim a refund. For this purpose, the Form 1 NR\/PY<\/a> return must be paper filed; no efile returns are allowed. The qualifying spouse must write \u201cMSRRA,\u201d<\/strong> across the top of the Form 1NR\/PY<\/a> and attach copies of the following:<\/p>\n

    \n
  1. Military Spouse ID card.<\/li>\n
  2. Department of Defense Form 2058, State of Legal Residence Certificate \u2013 \u201clegal residence for purposes of withholding state income taxes from military pay;\u201d<\/li>\n
  3. LES, Leave and Earnings Statement of servicemember; and<\/li>\n
  4. Servicemember\u2019s current military orders assigning such servicemember to a post of duty in Massachusetts (or an adjoining state).<\/li>\n<\/ol>\n

    The qualifying servicemember\u2019s spouse must pay tax to the state of domicile for 2009, to the extent required by the state of domicile.<\/p>\n

    For taxable years beginning with 2010, a non-resident servicemember\u2019s qualifying spouse whose wages are exempt from Massachusetts personal income tax under the MSRRA may claim an exemption from Massachusetts withholding tax. A military spouse who qualifies for Massachusetts wage exemption under the MSRRA must complete a Form M-4-MS, Annual Withholding Tax Exemption Certificate for Military Spouse, and provide required documentation.<\/p>\n

    The Form M-4-MS must be validated on an annual basis. The military spouse must show continued eligibility for the exemption. Scenarios that will cause the spouse to no longer be eligible include:<\/p>\n

      \n
    1. Servicemember leaves the service;<\/li>\n
    2. Divorce;<\/li>\n
    3. Voluntary physical separation due to duty changes \u2013 the servicemember\u2019s orders move him or her to a location outside Massachusetts where the spouse is allowed to join him or her but chooses not to; or<\/li>\n
    4. Spouse commits an action that clearly establishes Massachusetts as his or her state of domicile.<\/li>\n<\/ol>\n

      Contact Vision Payroll<\/a> if you have any questions on the Military Spouses Residency Relief Act.<\/p>\n","protected":false},"excerpt":{"rendered":"

      The Massachusetts Department of Revenue (DOR) recently released a working draft of TIR 09-23, Effect of the Military Spouses Residency Relief Act or Public-Law 111-97 (the MSRRA). Under the MSSRA, spouses of military personnel who are present in or absent from a domicile due to compliance with military orders will not have their tax residence […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[644,1156,1158,13,1116,1155],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/2598"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=2598"}],"version-history":[{"count":6,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/2598\/revisions"}],"predecessor-version":[{"id":2606,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/2598\/revisions\/2606"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=2598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=2598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=2598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}