Colorado tax:
Spouses of U.S. Military Servicemembers Tax Information

Important Tax Information Regarding Spouses of U.S. Military Servicemembers

The Military Spouses Residency Relief Act (MSRRA) (Public Law 111-97) was signed into law on November 11, 2009 and may affect the Colorado income tax filing requirements for spouses of military personnel. This new law is effective for taxable year 2009. The MSRRA allows the same residency benefits permitted to military personnel under the Servicemembers Civil Relief Act (SCRA) to also apply to a military spouse's non-military service income, under certain circumstances.

We are currently updating forms, publications and other tax information with guidelines on the impacts of the MSRRA. As this information is updated, it will be listed below.

- Income 21: Military Servicepersons - New information is under the heading "DETERMINING RESIDENT AND NONRESIDENT SPOUSE'S COLORADO TAX".
 
- Tax Index: Wage Withholding, Military Spouses Residency Relief Act