I have a couple of military clients in MD who got married in 2019. Service member's permanent residence is in another state. Per the Military Spouse Residency Relief Act, the spouse is allowed to claim the service member's state of residence, regardless of the date of marriage. MD has a Qualified Civilian Spouse exemption form (MW507M) that they say is required to be submitted for a taxpayer to be able to file with their spouse in another state. It also says that wages are only exempt from the exemption was approved, meaning that they would have to file two different states in the year of marriage. All of this is against what the MSRRA states.

Has anyone had experience with this in MD or another state for that matter?