If you live in Iowa only because your service member spouse is stationed here, your wages, salary and tips can be left out of Iowa income tax under the Military Spouse Residency Relief Act and Iowa law.
There is nothing to apply for with a state office. Leave the exempt wages off your Iowa return, and give your Iowa employer your out-of-state residency information so they stop withholding Iowa tax.
Your spouse’s orders assigning them to Iowa, proof that you are a resident of another state, and your marriage certificate.