Tax Preparers filing returns for military personnel should familiarize themselves with the Service members Civil Relief Act and The Military Spouses Civil Relief Act. This law basically closed the loophole that was causing military personnel to be taxed by different states if they were forced to move for military duty. This law allows both the service person and their spouse to be taxed only for their state of origin, not the state that they have move to, dictated by the military. For more information see: http://usmilitary.about.com/library/milinfo/scra/bl511.htm