Military personnel who are residents of Delaware upon entering military service remain residents of Delaware for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.
Nonresident military personnel stationed within Delaware are not required to file a Delaware income tax return unless they have earned income from Delaware sources other than military pay.
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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