On December 31, 2018, Congress enacted the Veterans Benefits and Transition Act of 2018. This federal legislation amends the Servicemember Civil Relief Act to allow spouses of a servicemember to use the same residence for state tax purposes as that of the servicemember.
The Veterans Benefits and Transition Act allows qualifying spouses to elect the same residency as the servicemember for state tax purposes, even if the spouse has a different residency from that of the servicemember. This election can be made annually beginning with Taxable Year 2018, regardless of the date on which the marriage of the spouse and the servicemember occurred.
Tax Bulletin 19-2 details how the changes affect 2018 Virginia income tax returns.
If you have additional questions, please visit our website at www.tax.virginia.gov, or contact us at 804.367.8031 for individual income tax questions.