State of Residency for military

[Absolut]

I have a client who married someone is considered Active Duty in the military in Dec06. She lives in Maine and he lives with her. My question is this, his W-2 states that his wages are paid in IN b/c the state had custody of him as he grew up and this is where his wages have always been reported and he has filed a IN resident return for years, he also owned a home in OH and his ex wife lives there, but has lived here in ME now.

Do I file him as a IN resident full year, or a ME resident? Or can I file them seperately and have her as a full time resident of ME and him a full time resident of IN. His wife said he has tried to change the state to where he lives and they won't let him, and I'm not for sure why?

[taxmandan]

I'm not sure what you mean by "considered Active duty" either he has a green active duty military ID card or he doesn't. If he is stationed in ME on active duty then his HOR is IN and his income would be handled as an IN resident by both ME and IN.

Daniel