DE Military

Military personnel who are residents of Delaware upon entering military service remain residents of Delaware for income tax purposes until proof of change of home of record has been made. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with the military personnel office.

Nonresident military personnel stationed within Delaware are not required to file a Delaware income tax return unless they have earned income from Delaware sources other than military pay.

Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a servicemember stationed there if the residence or domicile is the same for the servicemember and spouse.

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