Written by: Kristen Jowers, Susan Mitchell, & Nichole Huff
Did you know there are more than 900,000 military spouses—including 561,008 active-duty spouses and 340,874 selected reserve spouses—living in our communities (DOD, 2024)? Service providers around the country are uniquely positioned to connect with and support our nation’s military spouses where they live, work, and raise their children. Understanding how domicile is established is essential for helping military spouses navigate residency and tax issues.
Establishing Domicile
Determining a military spouse’s domicile, or legal residence, is based on several indicators that demonstrate their intent to remain in a particular state. Common indicators include registering to vote, obtaining a state driver’s license, registering a vehicle, and paying state taxes. Additional signs may include listing the state as legal residence in a will, maintaining a permanent address, notifying the previous state’s tax authorities of the change, and owning property in the new state. While no single factor is definitive, collectively, these actions can help establish domicile in the eyes of state taxing authorities.
Changing Domicile
To change domicile, the military spouse must meet three primary requirements: they must be physically present in the new state, intend to remain there indefinitely, and abandon ties with their previous state of residence. This process typically includes surrendering a former driver’s license, deregistering vehicles in the prior state, and refraining from voting in that state’s elections. Individuals may also choose to notify state tax agencies in writing and update relevant legal documents to reflect the change. Taking clear, consistent steps to establish and demonstrate intent is critical for successfully changing domicile.
New On-Demand Resource
To better equip professionals working with military-connected families, OneOp has launched a webinar examining the unique aspects of relocation for military spouses.
This session provides information on:
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- Key tax considerations when relocating across state lines
- How domicile requirements can impact divorce proceedings
- Recent policy updates that affect military spouse employment and residency
If you haven’t yet viewed the full session, you can watch it at your convenience here:
Military Spouse Residency, Relocations, and Tax Considerations. Continuing education credits are available from a number of credentialing organizations.
Resources
Department of Defense. (2024). 2023 Demographics. Profile of the military community. https://download.militaryonesource.mil/12038/MOS/Reports/2023-demographics-report.pdf
Jowers, K. (2025, June 3). Professional development for supporting military spouses in your community. Connect Extension. https://connect.extension.org/blog/professional-development-for-supporting-military-spouses-in-your-community
Office of Financial Readiness. (2025). Military spouse income taxation under SCRA. Timeline of change. https://finred.usalearning.gov/assets/downloads/SCRA-Timeline-of-Changes-FINAL.pdf
Photo by Intelligent Horizons / Adobe Stock
