Military Spouse Residency Relief

Military Spouses Residency Relief Act: Effective 2009

In accordance with the Military Spouses Residency Relief Act, effective with tax year 2009, a civilian spouse’s compensation for services performed in the City of Huber Heights is exempt from Huber Heights income tax if he or she meets all the following requirements:

1.     The civilian spouse and the service member maintain their domicile (or legal residence) in a state other
        than Ohio.
2.     The service member is stationed in Ohio pursuant to military orders.
3.     The civilian spouse is residing and working in Ohio only because he or she wants to be with the service
        member. 

If a civilian spouse is eligible for the exemption, then they do not have to pay the City of Huber Heights Income Tax on compensation received for work performed in Huber Heights.

The following types of income are not eligible for the exemption:

1.     Rental income from real property located in Huber Heights.
2.     Net income from a trade or business conducted in Huber Heights.

How does an eligible civilian spouse apply for a refund of Huber Heights income withheld from his or her exempt Huber Heights wages?

File a City of Huber Heights Income Tax Return and include all the following documentation:

1.     Form W-2 showing Huber Heights tax withheld.
2.     Documentation supporting Ohio non-residency (copy of Ohio Affidavit of Non-Ohio Residency/Domicile
        or non-Ohio driver’s license or copy of non-Ohio state income tax return.
3.     Verification that spouse is a service member (spouse military ID, military W-2 or copy of military orders).

The above information is intended to provide a brief summary of filing requirements and does not coverall possible circumstances.

If you have questions or need additional information, please contact the Division of Taxation at
(937)-237-2976 Monday through Friday 8:00 am to 5:00 pm.