I have clients who are both active duty military and were married in 2025.  Husband is a Florida resident stationed in Virginia; wife is Oklahoma resident stationed in Maryland.  The husband has never been to Oklahoma, and the wife was not there during 2025.

Oklahoma directions are pretty clear that a resident military married to a nonresident military member needs to use the same filing status as federal -- MFJ or MFS.  When I do the MFJ return. all of the husband's income shows as non-Oklahoma, the wife's income accurately shows as Oklahoma income and then is subtracted out as military pay.  They end up owing tax on the husband's income. (which is tax free in Florida so no credit to offset).

Their federal return is MFJ.  Very little tax difference to do MFS.  However, both fully funded Roth IRAs and would need to recharacterize or withdraw the contribution by 4/15.

Does anyone know a work around here since the husband never has been to Oklahoma and has no OK source income?  I found one reference online to a mail in MFS return to address the issue but no detail about authority to do so or whether this is correct.

I also considered having them both file as Florida residents using his residency, since it is their first year of marriage.  It is not clear that she can use his state of residency since she also is active duty military.

Any thoughts/guidance?  TIA.