Active duty military pay is tax-free for Colorado residents who are stationed outside the U.S. and spend at least 305 days outside the U.S. during the tax year. Accompanying spouse is also eligible as long as they spend at least 305 days outside the U.S.
Military retirees ages 55 - 64 can exclude up to $20,000 retired military pay from their taxable income, those 65 and over can exclude up to $24,000.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Tax Division Government of American Samoa
Pago Pago, American Samoa 96799
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
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
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
Virgin Islands Bureau of Internal Revenue
9601 Estate Thomas
St. Thomas, U.S. Virgin Islands 00802
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