State Tax Information

Below is information on state income tax rules, organized alphabetically by state. Information on U.S. territories and possessions is included at the bottom of the list.

ALABAMA
Alabama Department of Revenue
Individual and Corporate Tax Division
P.O. Box 327465
Montgomery, AL 36132-7465
(334) 242-1170
Forms: (334) 242-9681
Electronic filing: (334) 242-2117
Refund: (334) 353-2540
Website: http://www.ador.state.al.us
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: First $25,000 of severance pay (including Unemployment compensation, termination pay or income from a supplemental income plan) is exempt.
Retired pay/survivor benefits: Not taxed
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Alabama source, he may be required to file Alabama Form 40NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 5 percent
Deadline: April 17

ALASKA
State of Alaska
Department of Revenue
State Office Building
333 W. Willoughby Ave.
11th Floor, Side B
P.O. Box 110420
Juneau, AK 99811-0420
(907) 465-2320/2375
Website: http://www.revenue.state.ak.us
No state income tax. Legal residents are eligible for the Permanent Fund Dividend. Check Revenue Department's Web site for more information.


ARIZONA
Arizona Department of Revenue
Taxpayer Information and Assistance
P.O. Box 29086
Phoenix, AZ 85038-9086
(602) 255-3381
Forms: (602) 542-4260
Forms by Fax: (602) 542-3756
Website: http://www.revenue.state.az.us
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $2,500 of military retirement pay and/or
survivor benefits excluded.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Arizona source, he may be required to file Arizona Form 140NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 5.17 percent
Deadline: April 17

ARKANSAS
Arkansas Department of Finance and Administration
Individual Income Tax Section
Room 110, Ledbetter
Seventh and Wolfe streets
Little Rock, AR 72201
(501) 682-7250
Forms: (501) 682-1100
Refund: (800) 438-1992
Website: http://www.state.ar.us/dfa/taxes/
Military income exemptions: Up to $6,000 of military pay or allowance excluded. The first $6,000 of military disability income is excluded. Otherwise, follows federal tax rules.
Exit bonuses/separation pays: Up to $6,000 of exit or separation pay excluded.
Retired pay/survivor benefits: Up to $6,000 of federal retirement pay and/or survivor benefits excluded.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Arkansas source, he may be required to file Arkansas Form AR1000NR; military income is included in figuring tax rate on nonmilitary income. Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 7 percent
Deadline: May 17

CALIFORNIA
California Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
(800) 338-0505 (automated)
(800) 852-5711
Website: http://www.ftb.ca.gov
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a
California source, he may be required to file California Schedule CA 540 NR;
military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 9.3 percent
Deadline: April 17

COLORADO
Colorado Department of Revenue
1375 Sherman St.
Denver, CO 80261
(303) 238-7378
Forms: (303) 238-3278
Refund: (303) 232-2438
Website: http://www.revenue.state.co.us/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $20,000 of retired pay is exempt if recipient is age 55 or older. Up to $24,000 of retired pay is exempt if recipient is 65 and older. Up to $20,000 is exempt regardless of age of widowed spouse and/or orphan if they are receiving the pension as the result of the death of the individual who earned it.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Colorado source, he may be required to file Colorado Form 104PN; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 4.63 percent flat tax
Deadline: April 17

CONNECTICUT
Taxpayer Services Division
Department of Revenue Services
25 Sigourney St.
Hartford, CT 06106-5032
In state: (800) 382-9463
Out of state: (860) 297-5962
Refund: (800) 382-9463
Website: http://www.drs.state.ct.us/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Connecticut source, he may be required to file Connecticut Form CT-1040NR/PY; military income is included in figuring the tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes, under certain conditions.
Maximum tax rate: 4.5 percent
Deadline: April 17

DELAWARE
Delaware Division of Revenue
820 N. French St.
Wilmington, DE 19801
(302) 577-8200
Fax: (302) 577-8202
Electronic filing: (302) 577-8461
Website: http://www.state.de.us/revenue
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $2,000 of military retirement excluded for individuals under age 60; $12,500 if 60 or older. Survivor benefits are taxable.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Delaware source, he may be required to file Delaware Schedule 200-02 NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 5.95 percent
Deadline: April 30

DISTRICT OF COLUMBIA
District of Columbia Government
Office of Tax and Revenue
941 N. Capitol St. N.E.
First Floor
Washington, DC 20002
(202) 727-4829
Website: http://cfo.washingtondc.gov/main.asp
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $3,000 of military pay excluded for individuals 62 or older. Survivor benefits are taxable.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filings: District does not tax nonresidents.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: $1,400, plus 9.3 percent of taxable income over $20,000.
Deadline: April 17

FLORIDA
Florida Department of Revenue
Taxpayer Services
1379 Blountstown Highway
Tallahassee, FL 32304-2716
(850) 922-4827/4826
Taxpayer Services: (850) 488-6800; (800) 352-3671 (Florida only)
Forms: (850) 488-8422
Forms Fax: (850) 922-2208
Refund: (850) 488-8937
Website: http://www.state.fl.us/dor/
No state income tax
Legal residents are subject to a tax on intangible assets such as stocks, bonds or mutual funds and must file Florida tax form DR-601I if they owe more than $60. The tax is levied on the value of the assets as of Jan. 1 of each tax year. For single filers, the first $20,000 is exempt. After that, the tax rate is $1 per $1,000. For joint filers, the first $40,000 is exempt. After that, the rate is $1 per $1,000.
Deadline: June 30

GEORGIA
Georgia Department of Revenue
1800 Century Center Blvd.
Atlanta, GA 30345
(404) 417-4477
Forms: (404) 417-6245
Website: http://www.state.ga.us/departments/dor/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $14,500 of military retirement income excluded for individuals age 62 or older or those permanently and totally disabled; survivor benefits are taxable.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filings: If the military nonresident has nonmilitary income from a Georgia source, he may be required to file Georgia Form 500; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No, unless one spouse is a Georgia resident and the other is not.
Maximum tax rate: 6 percent of the taxable income over $5,000, $7,000 or $10,000, depending on filing status.
Deadline: April 17

HAWAII
Hawaii Department of Taxation
P.O. Box 3559
Honolulu, HI 96811-3559
(800) 222-3229
Forms: (800) 222-7572
Website: http://www.state.hi.us/tax/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Not taxed.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Hawaii source, he may be required to file Hawaii tax form N-15; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 8.3 percent
Deadline: April 20

IDAHO
Taxpayer Services
Idaho State Tax Commission
P.O. Box 36
Boise, ID 83722-0410
(208) 334-7660
(800) 972-7660
Refund: (888) 228-5770
Website: http://www.state.id.us/tax/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Idaho source, he may be required to file Idaho tax form 43; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 7.8 percent
Deadline: April 17

ILLINOIS
Illinois Department of Revenue
Taxpayer Correspondence
P.O. Box 19044
Springfield, IL 62794-9044
(800) 732-8866
Forms: (800) 356-6302
Website: http://www.revenue.state.il.us
Military income exemptions: Does not tax active-duty military income. See Illinois tax publication 102, :Illinois filing requirements for military personnel,: for details.
Exit bonuses/separation pays: Not taxed. See Illinois tax publication 102, :Illinois filing requirements for military personnel,: for details.
Retired pay/survivor benefits: Not taxed.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Illinois source, he may be required to file Illinois IL 10-40 and Schedule NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 3 percent
Deadline: April 17

INDIANA
Indiana Department of Revenue Taxpayer Services Division
Indiana Government Center
100 N. Senate Ave., No. 105
Indianapolis, IN 46204
(317) 232-2240
Forms by mail: (317) 615-2581
Forms by Fax: (317) 233-2329
Forms by e-mail: pfrequest@dor.state.in.us
Refund: (317) 233-4018
Website: http://www.ai.org/dor/index.html
Military income exemptions: Up to $2,000 of military income is excluded.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Servicemember or surviving spouse (if 60 on the last day of the tax year) is entitled to a deduction of up to $2,000 of military retirement or survivor benefits. If you received both military and retirement pay or survivor benefits in the same tax year, you cannot exclude more than $2,000.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Indiana source, he may be required to file Indiana IT-40PNR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 3.4 percent
Deadline: April 17

IOWA
Iowa Department of Revenue and Finance
Taxpayer Services
P.O. Box 10457
Des Moines, IA 50306-0457
In state: (800) 367-3388
Out of state: (515) 281-3114
Refund: (515) 281-4966
In state: (800) 572-3944
Website: http://www.state.ia.us/tax
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $12,000 excluded for joint filers and up to $6,000 for all other filing statuses for those 55 and older, disabled or surviving spouse of qualifying person.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income of more than $1,000 from an Iowa source, he must file Iowa forms IA1040 and IA126; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 8.98 percent
Deadline: April 30

KANSAS
Kansas Department of Revenue
Tax Assistance
Docking State Office Building
Room 150
915 S.W. Harrison St.
Topeka, KS 66612
In state: (785) 368-8222
Toll free: (877) 526-7738
Website: http://www.ink.org/public/kdor/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Not taxed.
Accept computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Kansas source, he may be required to file Kansas Schedule S, Part B; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 6.45 percent of excess over $30,000/$60,000, depending on filing status.
Deadline: April 17

KENTUCKY
Kentucky Revenue Cabinet
Taxpayer Assistance
200 Fair Oaks Lane
Frankfort, KY 40620
(502) 564-4581
Forms: (502) 564-3658
Refund: (502) 564-1600
Website: http://revenue.state.ky.us/revhome.htm
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Not taxed. If retired after 1997, subject to
Schedule P taxation if amount exceeds $38,775. See Kentucky form Schedule P.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Kentucky source, he may be required to file Kentucky Form 740-NP; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 6 percent flat tax
Deadline: April 17

LOUISIANA
Louisiana Department of Revenue
P.O. Box 3440
Baton Rouge, LA 70821-3440
(225) 219-0102
Forms: (225) 219-2113
Refund: (888) 829-3071
Website: http://www.rev.state.la.us/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Not taxed.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a
Louisiana source, he may be required to file Louisiana IT-540B; military income
is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 6 percent
Deadline: May 17

MAINE
Maine Revenue Services
Income Tax Assistance
24 State House Station
Augusta, ME 04333-0024
(207) 626-8475
Forms: (207) 624-7894
Refund: (207) 624-7875/626-8461
Website: http://www.state.me.us/revenue/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income of more
than $6,000 from a Maine source, he may be required to file Maine 1040-ME;
military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes, under
certain circumstances.
Maximum tax rate: 8.5 percent
Deadline: April 17

MARYLAND
Revenue Administration Division
110 Carroll St.
Annapolis, MD 21411
Central Maryland: (410) 260-7980
Others: (800) 638-2937
Refund: (410) 260-7701 (central Maryland); (800) 218-8160 (others)
Website: http://www.marylandtaxes.com/
Military income exemptions: Up to $15,000 of military pay may be excluded if attributable to service outside the United States or its possessions; otherwise, follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $2,500 may be exempt if you are over 55 and were enlisted and meet limit on gross income; some military retirement pay also may be excluded for those who are 65 or older or totally disabled; survivor benefits are taxable.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Maryland source, he may be required to file Maryland Form 505; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes, only if spouses have different taxing periods or areas.
Maximum tax rate: 4.8 percent (Maryland has a local or :piggyback: tax based on the county of residence that may make the maximum tax rate higher; nonresidents are not required to pay piggyback tax.)
Deadline: April 17

MASSACHUSETTS
Massachusetts Taxpayers Assistance
P.O. Box 7010
Boston, MA 02204
(617) 887-6367
Toll-free in Massachusetts: (800) 392-6089
Website: http://www.massdor.com
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Not taxed
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from Massachusetts source, he may be required to file Massachusetts Form 1-NR/PY; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 5.3 percent for 2002 tax year; rate will be reduced to 5 percent for 2003
Deadline: April 17

MICHIGAN
Michigan Department of Treasury
Treasury Building
Lansing, MI 48922
(800) 827-4000
Forms: (800) 367-6263
Refund: (800) 827-4000
Website: http://www.treas.state.mi.us
Military income exemptions: Michigan does not tax active duty pay. However, most interest, dividends, most capital gains and other income received by a Michigan resident are subject to Michigan income tax. You should file a MI-1040 and a Michigan Schedule 1 as a Michigan resident and subtract your military pay to determine Michigan taxable income. .
Exit bonuses/separation pays: Exempt if classified as military compensation.
Retired pay/survivor benefits: Retired pay is exempt. Survivor benefits are exempt if the amounts are exempt from federal income tax or classified as military compensation or military retirement pay. Military retirement benefits that pass to the spouse of a deceased member of the military are exempt.
Retirement benefits passing to other beneficiaries are taxed.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Michigan source, he may be required to file Michigan Schedule NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 4.1 percent flat tax
Deadline: April 17

MINNESOTA
Minnesota Department of Revenue
Individual Income Tax Division
Mail Station 5510
St. Paul, MN 55146-5510
(651) 296-3781
(800) 652-9094
Refund: (651) 296-4444
Website: http://www.taxes.state.mn.us
Military income exemptions: In general, follows federal tax rules. However, all active-duty members and Guard and reserve members who have received federal orders for active duty who are residents of Minnesota are treated as nonresidents of Minnesota for income tax purposes for the period of time they are stationed outside the state.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accept computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Minnesota source, he may be required to file Minnesota Form M1 and M-1NR; military income is included in figuring tax rate on nonmilitary income if you are a resident of Minnesota.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 7.85 percent
Deadline: April 17

MISSISSIPPI
Mississippi Tax Commission
P.O. Box 1033
Jackson, MS 39215-1033
(601) 923-7089
Forms: (601) 923-7815
Refund: (601) 923-7801
Website: http://www.mstc.state.ms.us
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Retired pay is exempt after Jan. 1, 1994. The exemption also is available to the spouse or other beneficiary at the death of the primary retiree. Widows' pensions received from the VA are not taxable.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Mississippi source, he may be required to file Form 80-205; military income is not included in figuring tax rate on nonmilitary income.
Permit separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 5 percent
Deadline: April 17

MISSOURI
Division of Taxation and Collection
Individual Income Tax
P.O. Box 2200
Jefferson City, MO 65105-2200
(573) 751-3505
Forms: (800) 877-6881
Refund: (800) 411-8524
Website: http://dor.mo.gov/tax/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: For individuals with a modified state adjusted gross income of less than $25,000 or a married couple with a combined income of $32,000, a government pension exemption of up to $6,000 is allowed. If a husband and wife each receive a government pension, each can qualify for an exemption of up to $6,000. SBP benefits are taxed following federal rules.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Missouri source, he may be required to file form MO-1040C or MO-1040 a long with MO-NRI; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 6 percent
Deadline: April 17

MONTANA
Montana Department of Revenue
P.O. Box 5805
Helena, MT 59604
(406) 444-6900
Website: http://www.mt.gov/revenue
Military income exemptions: Military income received under Title 10 is fully exempt. The Guard/Reserve pay received under this title is also exempt. Guard/Reserve pay received under Title 32 is fully taxable. A copy of the military orders must be attached to the return if the taxpayer is claiming exempt income. Otherwise, follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: If federal adjusted gross income is less than $30,000, the first $3,600 of retirement benefits are fully excludable. Exclusion is phased out at $2 for every $1 earned for federal adjusted gross income between $30,000 and $31,800. If federal adjusted gross income exceeds $31,800 ($33,600 for married couple filing jointly), retirement benefits are fully taxable. Survivor benefits are taxed following federal tax rules. Benefits paid to survivor as pension and designated as such on Form 1099-R qualify for retirement exclusion.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Montana source, he may be required to file Form 2 Long; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 11 percent, minus $2,154
Deadline: April 17

NEBRASKA
Department of Revenue
301 Centennial Mall S.
P.O. Box 94818
Lincoln, NE 68509-4818
(800) 742-7474
Website: http://www.revenue.state.ne.us
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Nebraska source, he may be required to file form 1040N/Schedule 3; military income is included in figuring tax rate on nonmilitary income.
Permit separate returns even if a joint federal return is filed: Yes
Maximum tax rate: 6.68 percent
Deadline: April 17

NEVADA
Department of Taxation
1550 E. College Parkway
Suite 115
Carson City, NV 89706
(775) 687-4820
Website: http://tax.state.nv.us
No state income tax

NEW HAMPSHIRE

Document Processing Division
P.O. Box 637
Concord, NH 03302-0637
(603) 271-2186
Website: http://www.state.nh.us/revenue
No earned income tax
Taxable: 5 percent tax on interest and dividend income over $2,400 for singles or $4,800 for married persons filing jointly
Accepts computer forms: No
Allows electronic filing: No
Deadline: April 17

NEW JERSEY
Division of Taxation
P.O. Box 281
Trenton, NJ 08695-0281
(609) 292-6400
Forms: (609) 826-4400
Refund: (800) 882-6597
Website: http://www.state.nj.us/treasury/taxation
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: If coded as a "mustering out" payment, they are not taxable.
Retired pay/survivor benefits: Exempt
Accepts computer forms: Yes, except for NJ1040
Allows electronic filing: Yes, except for NJ1040
Nonresident filing: If the military nonresident has nonmilitary income from a New Jersey source, he may be required to file Form NJ1040NR; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: Generally, no
Maximum tax rate: 6.37 percent
Deadline: April 17

NEW MEXICO
Taxation and Revenue Department
P.O. Box 25122
Santa Fe, NM 87504-5122
(505) 827-0827
Forms: (505) 827-2206
Website: http://www.state.nm.us/tax
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Individuals 65 years old or older may be eligible for a deduction of up to $8,000.
Accepts computer forms: Yes
Allows electronic filing: Yes
Nonresident filing: If the military nonresident has nonmilitary income from a New Mexico source, he may be required to file Form PIT-1; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed: No
Maximum tax rate: 8.2 percent
Deadline: April 17

NEW YORK
Taxpayer Assistance Center
W.A. Harriman Campus
Albany, NY 12227
(800) 225-5829
Forms: (800) 462-8100
Refund: (800) 443-3200
Website: http://www.tax.state.ny.us
Military income exemptions: If permanent home was New York state before entering the military, active-duty income is not subject to state taxes, if taxpayer meets all three of the following conditions: 1) did not maintain any permanent place of abode in New York state during tax year; 2) maintained a permanent place of abode outside New York during the entire year; 3) spent less than 30 days in New York state during tax year. (Barracks, bachelor officers´ quarters, quarters assigned on vessel do not constitute permanent abode.) It also is not subject to tax if taxpayer was in a foreign country for at least 450 days during any period of 548 consecutive days.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Exempt
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a New York source, he may be required to file Form IT-203; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Generally, no
Maximum tax rate: 6.85 percent (New York City residents subject to additional local tax rate of 3.84 percent; Yonkers applies 10 percent tax surcharge.)
Deadline: April 17

NORTH CAROLINA
Department of Revenue
501 N. Wilmington St.
Raleigh, NC 27640
(919) 733- 3991
Forms: (919) 715-0397
Refund: (919) 733-4682
Website: http://www.dor.state.nc.us
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: May deduct up to $35,000 of any severance wages received as a result of your permanent involuntary termination from Employment through no fault of your own.
Retired pay/survivor benefits: If you have five years of creditable service as of Aug. 12, 1989, all military retired pay is exempt from taxes; otherwise up to $4,000 deduction allowed for military retired pay or survivor´s benefits.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a North Carolina source, he may be required to file Form D-400; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes
Maximum tax rate: 8.25 percent
Deadline: April 17
NORTH DAKOTA
State Tax Commissioner
State Capitol
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
In state: (800) 638-2901
Out of state: (701) 328-2770
Website: http://www.ndtaxdepartment.com
Military income exemptions: If Form ND-2 (long form) is used, an exclusion of up to $1,000 of compensation for active-duty service or for service in the Reserve or North Dakota National Guard is allowed. In addition, if stationed outside the United States for at least 30 days, an exclusion of up to $300 of compensation for active-duty service is allowed for each month (or fraction thereof) of service outside the United States. Field-grade and general officers are not eligible for this exclusion. All service personnel are advised to complete Form ND-2 and Form ND-1 (short form) to see which yields the lower tax. Otherwise, follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: If Form ND-2 is used, an exclusion is allowed if a retiree is at least 50 years of age. The exclusion is equal to the lesser of (1) the total amount of taxable military retirement benefits reduced by any Social Security retirement benefits received or (2) $5,000 reduced by any Social Security retirement benefits received. SBP benefits are taxed following federal tax rules.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a North Dakota source, he may be required to file; military income is included in figuring tax rate on nonmilitary income if the short form, ND-1, is used; it is not if Form ND-2 is used.
Permits separate returns even if a joint federal return is filed? Generally, no.
Special rules may apply if one spouse is a nonresident.
Maximum tax rate: 5.54 percent
Deadline: April 17

OHIO
Taxpayer Services Division
4485 Northland Ridge Blvd 
Columbus, OH 43229
(800) 282-1780
Forms: (800) 282-1782
Military Taxpayer Information Website
Military income exemptions: Ohio state law allows for the deduction of military pay if received while stationed outside the state (for all returns after Jan. 1, 2009 only). Effective for taxable years beginning Jan. 1, 2009, Ohio exempts from state income taxes military pay earned while the service member (including members of any guard or reserve unit) is stationed outside the state. This exclusion applies to pay received while the individual is stationed at installations outside Ohio, or deployed on an operational mission outside Ohio. The exclusion does not apply to periods of training while the service member is stationed with a unit in Ohio and either returns to or with this unit from the period of training. The service member can also request, using the Ohio Tax Dept. form IT 4 MIL (available online under "Tax Forms" at tax.ohio.gov) and submitted to his/her local military finance office, that the Dept. of Defense not withhold Ohio income tax for pay which she/he will receive while stationed outside the state. Ohio resident servicemembers are required to start or continue full state withholding while stationed in Ohio.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Graduated tax credit up to $200 based on retirement income; survivor benefits excluded. Effective for taxable years beginning after Dec. 31, 2009, military retired pay from the active or reserve components of the U.S. Army, Navy, Air Force, Marines, Coast Guard, and the National Guard, and SBP benefits are exempt from state income tax and school district income tax. This pay can be deducted from federal adjusted gross income. Eligible taxpayers can request that their Ohio withholding be adjusted by contacting the Defense Finance and Accounting Service at www.dfas.mil or (877) 363-3677. Federal civil service retirees who received federal service credit for military service are allowed to deduct only that portion of their pension attributable to military service.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Ohio source, he or she may be required to file tax form IT1040/Schedule D
Permits separate returns even if a joint federal return is filed? No
Maximum tax rate: 7.5 percent
Deadline: April 17

OKLAHOMA
Taxpayer Assistance Division
P.O. Box 53248
Oklahoma City, OK 73194-3248
In state: (800) 522-8165
Out of state: (405) 521-3160
Forms: (405) 521-3108
Website: http://www.oktax.state.ok.us
Military income exemptions: The first $1,500 of active-duty pay and POW/MIA benefits exempt. Otherwise, follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to $5,500 of retirement pay exempt; first $5,550 of survivor benefits exempt.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income of $1,000 or more from an Oklahoma source, he is required to file tax form 511NR; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Only if servicemember is Oklahoma resident and spouse is nonresident.
Maximum tax rate: 10 percent
Deadline: April 17

OREGON
Oregon Department of Revenue
955 Center St. N.E.
Salem, OR 97301-2555
In state: (800) 356-4222
Out of state: (503) 378-4988
Website: http://www.dor.state.or.us
Military income exemptions: Exempts all active-duty pay earned outside Oregon and up to $3,000 of active-duty pay earned in Oregon. Otherwise, follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Federal retirees, including military personnel, no longer have to pay Oregon tax on their federal pensions. Retirees who worked for the federal government prior to Oct. 1, 1991, but who did not retire until after that date, must continue to pay taxes on the portion of their federal pensions attributable to federal service after Oct. 1, 1991. Credit allowed on all retirement income taxed by Oregon of individuals age 62 or older on Dec. 31, 2002. The ability to claim the credit also is dependent on taxpayer´s household income (limit is $22,500 single; $45,000 married filing jointly).
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from an Oregon source, he may be required to file tax form 40N; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes, if spouses do not have the same residency status (i.e., one is a full-year Oregon resident and one is not).
Maximum tax rate: 9 percent
Deadline: April 17
PENNSYLVANIA
Bureau of Individual Taxes
Taxpayer Inquiry Unit
Fifth Floor, Strawberry Square
Harrisburg, PA 17128
(717) 787-8201
(888) 728-2937
Forms: (800) 362-2050
Website: http://www.revenue.state.pa.us
Military income exemptions: All active-duty pay earned outside state is exempt; will accept as proof the authority section of the military orders directing the Pennsylvania resident to federal duty outside Pennsylvania; POW/MIA benefits also exempt. Otherwise follows federal tax rules.
Exit bonuses/separation pays: Taxed if received by state resident while in the state; otherwise not taxed.
Retired pay/survivor benefits: Not taxed.
Accepts computer forms? Yes
Accepts electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from Pennsylvania source, he may be required to file tax form PA40; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes
Maximum tax rate: 3.07 percent flat tax
Deadline: April 18

RHODE ISLAND
Rhode Island Division of Taxation
1 Capitol Hill
Providence, RI 02908
(401) 222-3911/1040
Forms: (401) 222-1111
Refund: (401) 274-3676
Website: http://www.tax.state.ri.us
Military income exemptions: Follows federal tax rules.

Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Rhode Island source, he may be required to file Form 1040NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes, if one spouse is a resident of Rhode Island and the other is a nonresident or part-year resident.
Maximum tax rate: Base fee plus 9.9 percent on amount over $307,050
Deadline: April 17
SOUTH CAROLINA
South Carolina Department of Revenue
P.O. Box 125
Columbia, SC 29214
(800) 763-1295
Forms: (800) 768-3676
Website: http://www.sctax.org
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Military retirees with 20 or more years of active duty can deduct up to $3,000 annually until age 65 and up to $10,000 per year after age 65. This deduction extends to the surviving spouse. Pension or retirement income received for time served in the National Guard or Reserve components is not taxable. Survivor benefits are taxed following federal tax rules.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a South Carolina source, he may be required to file Form SC1040/NR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? No
Maximum tax rate: 7 percent
Deadline: April 17

SOUTH DAKOTA
South Dakota Department of Revenue
445 E. Capitol Ave.
Pierre, SD 57501
(800) 829-9188
Fax: (605) 773-5129
Website: http://www.state.sd.us/revenue/revenue.htm
No state income tax

TENNESSEE
Tennessee Department of Revenue
Attention: Taxpayer Services
500 Deaderick St.
Nashville, TN 37242
(800) 342-1003 (in-state) or
(615) 253-0600/741-4465
Refund: (615) 741-0443
Website: http://www.state.tn.us/revenue
No earned income tax
Taxable: 6 percent on interest and dividends over $1,250 for singles or $2,500 for married people filing jointly; interest and dividends received from certain institutions in Tennessee exempt (check with state for listing).
Accepts computer forms? Yes
Allows electronic filing? Yes
Deadline: April 17
TEXAS
Comptroller of Public Accounts
Lyndon B. Johnson State Office Building 111 E. 17th St.
Austin, TX 78774
(800) 252-5555
Website: http://www.window.state.tx.us
No state income tax

UTAH
Utah Tax Commission
210 N. 1950 W.
Salt Lake City, UT 84134
(800) 662-4335
Website: http://www.tax.ex.state.ut.us
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Up to age 65, individual can deduct up to $4,800 of qualified retirement; $7,500 at age 65 older. Deductions apply to survivor benefits.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filings: If the military nonresident has nonmilitary income from a Utah source, he may be required to file Form TC40; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Generally, no
Maximum tax rate: 7 percent
Deadline: April 17

VERMONT
Vermont Department of Taxes
Taxpayer Services Division
109 State St.
Montpelier, VT 05609-1041
(802) 828-2865
Website: http://www.state.vt.us/tax
Military income exemptions: POW/MIA benefits; first $1,500 of National Guard training pay if federal adjusted gross income of less than $47,000 in prior taxable year; letter from unit needed to claim exclusion. Otherwise, follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Vermont source, he may be required to file Form 111/Form 113; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? No, unless one of the spouses is a nonresident who has no Vermont income.
Maximum tax rate: Base fee plus 9.5 percent on amount over $307,050
Deadline: April 17

VIRGINIA
Customer Services Section
P.O. Box 1115
Richmond, VA 23218-1115
(804) 367-8031
Forms: (804) 236-2760/61/62
Website: http://www.tax.state.va.us
Military income exemptions: Up to $15,000 of military basic pay received during the taxable year may be exempted from Virginia income tax. The exemption amount is reduced when military pay exceeds $15,000 and is fully phased out when pay reaches $30,000. Military personnel must serve on active duty for 90 days or more and can be stationed inside or outside of Virginia.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: Follows federal tax rules. Under new state rule, military retirement income received by individuals awarded the Medal of Honor can be subtracted from federal gross income for tax purposes.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income from a Virginia source, he may be required to file Form 763; military income is included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes. If you are a nonresident and your spouse is a resident of Virginia, you must file separate returns.
Maximum tax rate: 5.75 percent
Deadline: May 1. For servicemembers stationed outside the United States or
Puerto Rico on that date, due date is extended to July 1.

WASHINGTON
Taxpayer Services Division
P.O. Box 47478
Olympia, WA 98504-7478
(800) 647-7706
Website: http://www.dor.wa.gov
No state income tax

WEST VIRGINIA
Department of Tax and Revenue
Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
(800) 982-8297
(304) 558-3333
Website: http://www.state.wv.us/taxdiv
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: First $2,000 is exempt, plus an additional exclusion total whose formula is years of military service multiplied by 2 percent, multiplied by military pension; or $30,000, whichever is less.
Accepts computer forms? Yes
Allows electronic filing? Yes, for residents only, and both federal and state returns must be transmitted at the same time.
Nonresident filing: If the military nonresident has nonmilitary income from a
West Virginia source, he may be required to file Form IT-140NR/PY; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes
Maximum tax rate: 6.5 percent
Deadline: April 17

WISCONSIN
Wisconsin Department of Revenue
Individual Income Tax Assistance
P.O. Box 8906
Madison, WI 53708-8906
(608) 266-2772
Forms: (608) 266-1961
Refund: (608) 266-8100
Website: http://www.dor.state.wi.us/
Military income exemptions: Follows federal tax rules.
Exit bonuses/separation pays: Follows federal tax rules.
Retired pay/survivor benefits: All military retirement pay is exempt.
Accepts computer forms? Yes
Allows electronic filing? Yes
Nonresident filing: If the military nonresident has nonmilitary income of more than $2,000 from a Wisconsin source, he may be required to file Form 1NPR; military income is not included in figuring tax rate on nonmilitary income.
Permits separate returns even if a joint federal return is filed? Yes
Maximum tax rate: 6.75 percent
Deadline: April 17

WYOMING
Department of Revenue
122 W. 25th St., 2 West
Cheyenne, WY 82002-0110
(307) 777-5200
Website: http://revenue.state.wy.us/
No state income tax

U.S TERRITORIES and POSSESSIONS
Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands and Puerto Rico have their own independent tax departments. If you have income from one of these possessions, you may have to file a U.S. tax return only, a possession tax return only, or both returns. This generally depends on whether you are considered a resident of one of the possessions. In some cases, you may have to file a U.S. return, but be able to exclude income earned in a possession from U.S. tax. For more information, see the IRS International Taxpayer page.

Individuals Living in U.S. Possessions

American Samoa
Tax DivisionGovernment of American Samoa
Pago Pago, American Samoa 96799
American Samoa information (IRS)
Commonwealth of the Northern Mariana Islands
Division of Revenue and Taxation
Commonwealth of the Northern
Mariana Islands
P. O. Box 5234, CHRB
Saipan, MP 96950

Guam
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
(671) 472-7471
Fax: (671) 472-2643
Residency: Servicemembers stationed on Guam are not considered residents of Guam and must file their returns with the United States. However, members of the military who are citizens of Guam, and civilian employees of the military, are subject to the same rules described at Guam information.

Puerto Rico
Negociado de Asistencia
Contributiva y Legislación
Departamento de Hacienda
P.O. Box 565
San Juan, Puerto Rico 00902-6265
(787) 721-2020, ext. 3611
Puerto Rican tax Forms: Contact the Forms and Publications Division Office at the above address or call (787) 721-2020, exts. 2643, 2645, or 2646

Virgin Islands
Virgin Islands Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, U.S. Virgin Islands 00802
(340) 774-5865.
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