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Instructions For Form Ow-9-Mse - Annual Withholding Tax Exemption Certification For Military Spouse - 2012 Page 5

Response -

No, a spouse cannot pick and choose their State of legal residence/domicle. See response to

question #5 above.

7. I am a servicemember whose State of legal residence is State A. While stationed in Oklahoma I

met and married my spouse. Is my spouse able to choose/adopt State A as her State of legal

residence and thereby, qualify for the exclusion provided for under the Act?

Response -

No, the spouse does not “inherit” the State of legal residence/domicile of the servicemember upon

marriage. See response to question #5 above.

8. If the servicemember has a permanent change of duty station (PCS) and the nonresident spouse

remains in Oklahoma, does the spouse loose the protection provided for under the Act?

Response -

Yes, the spouse must be in Oklahoma for the sole purpose of being with the servicemember. If the

servicemember is transferred and the spouse remains in Oklahoma, this qualification is no longer

met.

9. If the servicemember has a temporary duty assignment (TDY), such as a deployment to a war

zone, and the nonresident spouse remains in Oklahoma, does the spouse loose the protection

provided for under the Act?

Response -

No, a temporary duty assignment does not change the servicemember’s duty station and therefore

does not affect the protection afforded to the spouse under the Act.

Instructions For Form Ow-9-Mse - Annual Withholding Tax Exemption Certification For Military Spouse - 2012 Page 5