Taxes, residence & voting

Covered property generally cannot be sold for unpaid taxes without a court order and a finding that military service affects the member's ability to pay. A court may pause collection, the time to reclaim property may be extended, and covered unpaid tax is limited to 6% interest without an added nonpayment penalty.

A covered property tax became due and remained unpaid before or during service on property the member owns, including some jointly owned property.

A sale or collection pause is handled in court. It may also help to notify the tax authority.

Check the property and tax type → gather notices and records → get help if someone threatens to sell the property

Collection of qualifying federal, state, or local income tax may be delayed until no more than 180 days after service ends, without interest or penalties during the delay, when service seriously affects the member's ability to pay.

The income tax became due before or during service, and service seriously affects the ability to pay. Employee Social Security and Medicare taxes are not included.

Notify the IRS or the state or local tax authority.

Check eligibility → use the official form or contact

Military orders alone generally do not change where a servicemember is considered a resident for state and local taxes. A temporary duty state generally cannot tax qualifying military pay or personal property solely because the member is there under orders. Spouses have related protections, and qualifying couples may choose the member's residence, the spouse's residence, or the permanent duty station for a tax year.

The member or spouse is living in, or away from, a state because of military orders. Separate rules and exceptions apply to spouses.

Use the tax, withholding, or vehicle-registration forms required by the state or local agency. This usually is not a request to a creditor.

Review the requirements → contact the tax agency

Military orders alone do not cause a member to lose an existing voting residence or gain a new one. An accompanying spouse has similar protection and may choose the member's voting residence.

The member is away because of military orders, or a spouse accompanies the member.

Use the voter-registration or election process. This is not a request to a creditor.

Review the rule → contact the election office

A spouse may choose the servicemember's legal residence for any purpose, including registering a business, no matter when the marriage occurred.

The spouse chooses to use the servicemember's legal residence.

The exact form or registration step depends on the agency receiving it.

Review the requirements → contact the agency