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Iowa

State and Community Programs and Services

Military Spouse Residency Relief Act

On November 11, 2009, the President signed into law the Military Spouse Residency Relief Act. This Act, among other things, provides that when a service member leaves his or her home State in accord with military or naval orders, the service member's spouse may retain residency in his or her home State for voting and tax purposes, after relocating from that State to accompany the service member. In the State of Iowa an exemption from Iowa withholding tax may be claimed if an employees spouse is a member of the US Armed Services and their state of legal residence is not Iowa. For more information visit www.iowa.gov/tax.