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State Tax Information

United States map. Getty Images
United States map. Getty Images

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.

State Tax Information
Alabama Maine Pennsylvania
Alaska Maryland Rhode Island
Arizona Massachusetts South Carolina
Arkansas Michigan South Dakota
California Minnesota Tennessee
Colorado Mississippi Texas
Connecticut Missouri Utah
Delaware Montana Vermont
District of Columbia Nebraska Virginia
Florida Nevada Washington
Georgia New Hampshire West Virginia
Hawaii New Jersey Wisconsin
Idaho New Mexico Wyoming
Illinois New York
Indiana North Carolina
Iowa North Dakota American Samoa
Kansas Ohio Guam
Kentucky Oklahoma Puerto Rico
Louisiana Oregon Virgin Islands

ALABAMA Alabama Department of Revenue Individual and Corporate Tax Division 50 North Ripley Street Montgomery, AL 36104 Phone: 334-242-1170 Website: http://revenue.alabama.gov/index.cfm Military income: Follows federal rules Retired pay: Not taxed Deadline: April 18 ALASKA State of Alaska Department of Revenue P.O. Box 110400 Juneau, AK 99811-0400 Phone: 907-465-2300 Website: http://www.revenue.state.ak.us No state income tax. Legal residents are eligible for the Permanent Fund Dividend.

ARIZONA Arizona Department of Revenue Taxpayer Information and Assistance P.O. Box 29086 Phoenix, AZ 85038-9086 Phone: 602-255-3381 Website: http://www.azdor.gov Military income: Active duty military pay not taxable. Retired pay: Up to $2,500 of military retirement pay and/or survivor benefits excluded. Deadline: April 18 ARKANSAS Arkansas Department of Finance and Administration Individual Income Tax Section Room 110, Ledbetter Seventh and Wolfe streets Little Rock, AR 72201 Phone: 501-682-1100 Website: http://www.dfa.arkansas.gov Military income: 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. Retired pay: Up to $6,000 of federal retirement pay and/or survivor benefits excluded. Deadline: April 18 CALIFORNIA California Franchise Tax Board P.O. Box 942840 Sacramento, CA 94240-0040 Phone: 800-338-0505 Website: http://www.ftb.ca.gov Military income: Follows federal tax rules. Retired pay: Follows federal tax rules. Deadline: April 18 COLORADO Colorado Department of Revenue PO Box 17087 Denver, CO 80217-0087 Phone: (303) 238-7378 Website: http://www.colorado.gov/tax Military income: All military income earned while stationed outside of Colorado is tax-free. Retired pay: Up to $20,000 of retired pay is exempt if recipient is age 55 - 64. Up to $24,000 of retired pay is exempt if recipient is 65 and older. Deadline: April 18 CONNECTICUT Taxpayer Services Division Department of Revenue Services 25 Sigourney St. Hartford, CT 06106-5032 Phone: 800-382-9463 Website: http://www.ct.gov/drs/site/default.asp Military income: Follows federal tax rules. Retired pay: Military retired pay is exempt from state taxes.  Deadline: April 18 DELAWARE Delaware Division of Revenue 820 N. French St. Wilmington, DE 19801 Phone: (302) 577-8200 Website: http://revenue.delaware.gov/ Military income: Follows federal tax rules. Retired pay: Up to $2,000 of military retirement excluded for individuals under age 60; $12,500 if 60 or older. Deadline: May 1 DISTRICT OF COLUMBIA District of Columbia Government Office of Tax and Revenue 1101 4th Street, SW Suite 270 West Washington, DC 20024 Phone: (202) 727-4829 Website: http://otr.cfo.dc.gov/ Military income: Follows federal tax rules. Retired pay: Up to $3,000 of military pay excluded for individuals 62 or older. Survivor benefits are taxable. Deadline: April 18 FLORIDA Florida Department of Revenue Taxpayer Services 1379 Blountstown Highway Tallahassee, FL 32304-2716 Phone: 800-352-3671 Website: http://dor.myflorida.com/ No state income tax Deadline: June 30 GEORGIA Georgia Department of Revenue 1800 Century Center Blvd. Atlanta, GA 30345 Phone: 877-423-6711 Website: http://dor.georgia.gov/ Military income: Follows federal tax rules. Retired pay: Follows federal tax rules. Deadline: April 18 HAWAII Hawaii Department of Taxation P.O. Box 259 Honolulu, HI 96809 Phone: 800-222-3229 Website: http://tax.hawaii.gov/ Military income: Follows federal tax rules. Retired pay: Follows federal tax rules. Deadline: April 20 IDAHO Idaho State Tax Commission P.O. Box 36 Boise, ID 83722 Phone: 800-972-7660 Website: https://tax.idaho.gov/ Military income: If stationed outside Idaho, military pay is not taxable. Retired pay: Retirement pay for retirees over 65 or disabled retirees over 62, and their unremarried surviving spouses is not taxable.  Deadline: April 18

ILLINOIS Illinois Department of Revenue Taxpayer Correspondence P.O. Box 19044 Springfield, IL 62794-9044 Phone: 800-732-8866 Website: http://www.revenue.state.il.us Military income: Active duty pay is not taxable. Retired pay: Not taxed. Deadline: April 18 INDIANA Indiana Department of Revenue Taxpayer Services Division PO Box 7207 Indianapolis, IN 46207 Phone: 317-232-2240 Website: http://www.in.gov/dor/ Military income: Up to $5,000 of military income is excluded. Retired pay: Servicemember or surviving spouse (if 60 on the last day of the tax year) is entitled to a deduction of up to $5,000 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 $5,000. Deadline: April 18

IOWA Iowa Department of Revenue and Finance Taxpayer Services P.O. Box 10457 Des Moines, IA 50306-0457 Phone: 800-367-3388 Website: https://tax.iowa.gov/ Military income: Follows federal tax rules. Retired pay: Not taxed.. Deadline: May 1 KANSAS Kansas Department of Revenue Tax Assistance 915 S.W. Harrison St. Topeka, KS 66612 Phone: 785-368-8222 Website: http://www.ksrevenue.org/ Military income: Follows federal tax rules. Retired pay: Not taxed. Deadline: April 18

KENTUCKY Kentucky Revenue Cabinet Taxpayer Assistance 200 Fair Oaks Lane Frankfort, KY 40620 Phone: 502-564-4581 Website: http://revenue.ky.gov/ Military income: Not taxed. Retired pay: Partially exempt if retired after December 31, 1997; exempt if retired before January 1, 1998 Deadline: April 18 LOUISIANA Louisiana Department of Revenue P.O. Box 201 Baton Rouge, LA 70821 Phone: 855-307-3893 Website: http://www.rev.state.la.us/ Military income: Follows federal tax rules. Retired pay: Not taxed. Deadline: May 15

MAINE Maine Revenue Services Income Tax Assistance 24 State House Station Augusta, ME 04333-0024 Phone: 207-626-8475 Website: http://www.state.me.us/revenue/ Military income: Follows federal tax rules. Retired pay: Follows federal tax rules. Deadline: April 18 MARYLAND Revenue Administration Division 110 Carroll St. Annapolis, MD 21411 Phone: 800-MD-TAXES Website: http://www.marylandtaxes.com/ Military income: Up to $15,000 of military pay may be excluded if earned while serving outside the United States or its possessions; otherwise, follows federal tax rules. Retired pay: Military retirees are exempt from Maryland income tax on the first $5000, with an increase to the first $10000 (once they become over the age of 65), of their retirement income. Deadline: April 18 MASSACHUSETTS Massachusetts Taxpayers Assistance P.O. Box 7010 Boston, MA 02204 Phone: 800-392-6089 Website: https://www.mass.gov/dor/ Military income: Follows federal tax rules. Retired pay: Not taxed Deadline: April 18

MICHIGAN Michigan Department of Treasury Treasury Building Lansing, MI 48922 Phone: 517-636-4486 Website: http://www.michigan.gov/taxes Military income: Not taxed. Retired pay: Military retirement benefits in Michigan may be tax-free depending on your age, filing status, other pensions, and income from other sources.  Deadline: April 18 MINNESOTA Minnesota Department of Revenue Individual Income Tax Division Mail Station 5510 St. Paul, MN 55146-5510 Phone: 800-652-9094 Website: http://www.revenue.state.mn.us/ Military income: Not taxed. Retired pay: Not taxed. Deadline: April 18

MISSISSIPPI Mississippi Tax Commission P.O. Box 1033 Jackson, MS 39215-1033 Phone: 601-923-7089 Website: http://www.dor.ms.gov/ Military income: Follows federal tax rules. Retired pay: Not taxed. Deadline: April 18 MISSOURI Division of Taxation and Collection Individual Income Tax P.O. Box 2200 Jefferson City, MO 65105-2200 Phone: 573-751-3505 Website: http://dor.mo.gov/ Military income: Not taxable if stationed outside Missouri and you and your spouse spent less than 30 days in Missouri. Retired pay: Married couples with Missouri adjusted gross income less than $100,000 and single individuals with Missouri adjusted gross income less than $85,000, may deduct the greater of $6,000 or 100 percent of their public retirement benefits, to the extent the amounts are included in their federal adjusted gross income. Deadline: April 18 MONTANA Montana Department of Revenue P.O. Box 5805 Helena, MT 59604 Phone: 406-444-6900 Website: https://revenue.mt.gov/ Military income: Not taxed. Retired pay: Follows federal tax rules. Deadline: April 18 NEBRASKA Department of Revenue 301 Centennial Mall S. P.O. Box 94818 Lincoln, NE 68509-4818 Phone: 800-742-7474 Website: http://www.revenue.nebraska.gov/ Military income: Follows federal tax rules. Retired pay: Special rules, see our Nebraska State Benefits Page.. Deadline: April 18 NEVADA Department of Taxation 1550 E. College Parkway Suite 115 Carson City, NV 89706 Phone: 775-687-4820 Website: http://tax.nv.gov/ No state income tax NEW HAMPSHIRE Document Processing Division P.O. Box 637 Concord, NH 03302-0637 Phone: 603-230-5000 Website: http://revenue.nh.gov/ Taxable: No income tax, tax on interest and dividends only Deadline: April 18 NEW JERSEY Division of Taxation P.O. Box 281 Trenton, NJ 08695-0281 Phone: 609-292-6400 Website: http://www.state.nj.us/treasury/taxation Military income: If your permanent home was New Jersey before entering the military, active-duty income is not subject to state taxes, IF you meet all three of the following conditions: 1) did not maintain any permanent home in New Jersey during tax year; 2) maintained a permanent home outside New Jersey during the entire year; 3) spent less than 30 days in New Jersey state during tax year. (Barracks, bachelor officers´ quarters, quarters assigned on vessel do not constitute permanent abode.) However, if you pay for and maintain, either by out-of-pocket payments or forfeiture of quarters allowance, an apartment or a home (either owned or rented) outside New Jersey, such facilities constitute a permanent home outside New Jersey. Retired pay: Not taxed Deadline: April 18 NEW MEXICO Taxation and Revenue Department P.O. Box 25122 Santa Fe, NM 87504-5122 Phone: 505-827-0700 Website: http://www.tax.newmexico.gov/ Military income: Follows federal tax rules. Retired pay: Follows federal tax rules Deadline: April 18 NEW YORK Taxpayer Assistance Center W.A. Harriman Campus Albany, NY 12227 Phone: 800-225-5829 Website: https://www.tax.ny.gov/ Military income: If your permanent home was New York 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 home in New York during tax year; 2) maintained a permanent home outside New York during the entire year; 3) spent less than 30 days in New York 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. Retired pay: Exempt Deadline: April 18 NORTH CAROLINA Department of Revenue PO Box 25000 Raleigh, NC 27640 Phone: 877-252-4052 Website: http://www.dornc.com/ Military income: Follows federal tax rules. Retired pay: If you have five years of creditable service as of Aug. 12, 1989, all military retired pay is exempt from taxes. Deadline: April 18 NORTH DAKOTA State Tax Commissioner State Capitol 600 E. Boulevard Ave. Bismarck, ND 58505-0599 Phone: 800-638-2901 Website: http://www.nd.gov/tax/ Military income: If you are a North Dakota resident who is a National Guard or Reservist mobilized for federal active duty, you are allowed to deduct your federal active duty from your taxable income. Combat pay, training pay, and some other pays are not deductible. Retired pay: Follows federal rules. Deadline: April 18 OHIO Taxpayer Services Division 4485 Northland Ridge Blvd  Columbus, OH 43229 Phone: 800-282-1780 Website: http://www.tax.ohio.gov/ Military income: Military pay earned while stationed outside Ohio is tax-free. Retired pay: Not taxable. Deadline: April 18 OKLAHOMA Taxpayer Assistance Division P.O. Box 53248 Oklahoma City, OK 73194-3248 Phone: 405-521-3160 Website: https://www.ok.gov/tax/ Military income: The first $1,500 of active-duty pay is exempt from Oklahoma state income tax. Retired pay: The greater of 75% of retirement pay or $10,000 is tax exempt. Deadline: April 18 OREGON Oregon Department of Revenue 955 Center St. N.E. Salem, OR 97301-2555 Phone: 800-356-4222 Website: http://www.oregon.gov/dor/ Military income: Exempts all active-duty pay earned outside Oregon and up to $6,000 of active-duty pay earned in Oregon. Otherwise, follows federal tax rules. Retired pay: If you had military service before October 1, 1991 you may be able to deduct a portion of your retirement pay. If you didn't have military or federal service prior to October 1, 1991, your military retirement is taxed normally. Deadline: April 18 PENNSYLVANIA Bureau of Individual Taxes Taxpayer Inquiry Unit Fifth Floor, Strawberry Square Harrisburg, PA 17128 Phone: 717-787-8201 Website: http://www.revenue.pa.gov/ Military income: All active-duty pay earned outside state is exempt. Retired pay: Not taxed. Deadline: April 18 RHODE ISLAND Rhode Island Division of Taxation 1 Capitol Hill Providence, RI 02908 Phone: 401-574-8829 Website: http://www.tax.state.ri.us Military income: Follows federal tax rules. Retired pay: Follows federal tax rules. Deadline: April 18 SOUTH CAROLINA South Carolina Department of Revenue P.O. Box 125 Columbia, SC 29214 Phone: 800-763-1295 Website: https://dor.sc.gov/ Military income: Active duty pay is taxable. Reserve & National Guard drill pay is not taxable. Retired pay: An individual taxpayer who has military retirement income, may deduct an amount from his South Carolina taxable income equal to the amount of military retirement income that is included in his South Carolina taxable income. The deductions are phased in over five years beginning in 2016. Deadline: April 18 SOUTH DAKOTA South Dakota Department of Revenue 445 E. Capitol Ave. Pierre, SD 57501 Phone:605-773-3311 Website: http://dor.sd.gov/taxes/ No state income tax TENNESSEE Tennessee Department of Revenue Attention: Taxpayer Services 500 Deaderick St. Nashville, TN 37242 Phone: 800-342-1003 Website: http://tn.gov/revenue/ Taxable: Tennessee has no income tax, but it does have a tax on interest and dividends. Deadline: April 18 TEXAS Comptroller of Public Accounts Lyndon B. Johnson State Office Building 111 E. 17th St. Austin, TX 78774 Phone: 800-252-5555 Website: http://comptroller.texas.gov/ No state income tax UTAH Utah Tax Commission 210 N. 1950 W. Salt Lake City, UT 84134 Phone: 800-297-2200 Website: http://www.tax.utah.gov/ Military income: Follows federal tax rules. Retired pay: Follow federal tax rules, special exemptions available for those 65 years or older. Deadline: April 18 VERMONT Vermont Department of Taxes Taxpayer Services Division 133 State St. Montpelier, VT 05609-1041 Phone: 802-828-2505 Website: http://tax.vermont.gov/ Military income: Active duty military pay earned outside NH is not taxed. Up to $2,000 of guard/reserve pay is not taxable. Retired pay: Follows federal tax rules. Deadline: April 18 VIRGINIA Customer Services Section P.O. Box 1115 Richmond, VA 23218-1115 Phone: 804-367-8031 Website: http://www.tax.virginia.gov/ Military income: Up to $15,000 of military basic pay received during the taxable year may be exempted from Virginia income tax. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00. For example, if your basic pay is $16,000, you are entitled to deduct only $14,000. You are not eligible for the subtraction if your military basic pay is $30,000 or more. Military personnel must serve on active duty for 90 days or more and can be stationed inside or outside of Virginia. For VA National Guard, up to 39 calendar days of service or $3,00 (whichever is less) may be deducted from your income when filing. This deduction is only available for O-3 and below. Retired pay: Follows federal tax rules. 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 Phone: 800-647-7706 Website: http://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 Phone: 800-982-8297 Website: http://tax.wv.gov/ Military income: Follows federal tax rules. Retired pay: 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 $20,000, whichever is less. Deadline: April 18 WISCONSIN Wisconsin Department of Revenue Individual Income Tax Assistance P.O. Box 8906 Madison, WI 53708-8906 Phone: 608-266-2486 Website: https://www.revenue.wi.gov/ Military income: Follows federal tax rules. Retired pay: All military retirement pay is exempt. Deadline: April 18 WYOMING Department of Revenue 122 W. 25th St., 2 West Cheyenne, WY 82002-0110 Phone: 307-777-5200 Website: http://revenue.wyo.gov/ 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 Division Government 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 Phone: (671) 472-7471 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 Phone: (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 Phone: (340) 774-5865.

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