Massachusetts tax information

The Military Spouse Residency Relief Act (MSRRA) and Massachusetts regulations clearly provide that neither a military member nor their spouse is required to become a resident of Massachusetts as a consequence of being stationed in Massachusetts on orders.

Military members and their spouses who are residents of Massachusetts are taxed by Massachusetts on their income, which excludes any BAH and BAS. Military members and their spouses who are not residents of Massachusetts are not required to pay Massachusetts personal income tax. Nonresident military spouses who are employed in Massachusetts should ensure they complete a Form M-4-MS with their employer to establish this tax exemption. A military member's spouse who has Massachusetts personal income tax withheld, who qualifies for exemption from Massachusetts tax, but did not submit a form M-4 MS must file a Form 1-NR/PY Massachusetts Nonresident Income Tax Return, to claim a refund.

Military members whose vehicle was purchased, titled, and registered in their home state may retain their home state registration indefinitely, regardless of where they are stationed in the country. The only requirement is that you carry auto insurance at least equal to Massachusetts minimum levels when stationed here.

If your vehicle was purchased, titled, and registered in a state other than your home state, you will need to register the vehicle in Massachusetts when stationed here. If you are not a Massachusetts resident and your vehicle falls into this category, you may drive the vehicle with the existing out-of-state registration for 30 days only. You must register and title the vehicle in Massachusetts before the 30-day period has expired.

Military members and spouses transferred to Hanscom are not required to obtain Massachusetts drivers licenses so long as they are not (and choose not to become) Massachusetts residents. However, you must not allow your drivers license (issued from any state) to become invalid or expired.

If a nonresident military spouse chooses to register a car or register to vote in Massachusetts, she or he will not become a resident of Massachusetts so long as the military member does not have his/her home of record listed as Massachusetts. The MSRRA allows a military spouse to choose to vote either within his or her legal state of residency or within Massachusetts (assuming the spouse currently resides here due to military orders.)