CT Military

Military personnel and their spouses who claim Connecticut as a residence, but are stationed elsewhere, are subject to Connecticut income tax. Connecticut residency is retained until domicile is established elsewhere, and a resident income tax return is required to be filed unless all of the conditions in Group A or Group B for being treated as a nonresident are met.

Military personnel whose domicile is outside Connecticut do not become residents because they are stationed in Connecticut. Connecticut-source income of a nonresident does not include compensation received for active service in the U.S. military. Other income from Connecticut sources may be subject to Connecticut income tax.

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Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the servicemember and spouse.

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