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.
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.
