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

• Military income: Follows federal rules
• Retired pay: Tax free
• Deadline: April 18

Alaska

• No state income tax. Legal residents are eligible for the Permanent Fund Dividend.

Arizona

• 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

• Military income: Active duty income is tax-free
• Retired pay: Tax-free
• Deadline: April 18

California

• Military income: Follows federal tax rules.
• Retired pay: Follows federal tax rules.
• Deadline: April 18

Colorado

• Military income: Tax-free if stationed OCONUS and you 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.

• Retired pay: Up to $20,000 is tax-free for retirees 55 - 64. At age 65 that amount increases to $24,000.

• Deadline: April 18

Connecticut

• Military income: If you are stationed outside of the state your military income is tax-free if you don't own a home in Connecticut or visit for more than 30 days. 
• Retired pay: Tax-free. 
• Deadline: April 18

Delaware

• 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

• Military income: Follows federal tax rules.
• Retired pay: Follows federal tax rules.
• Deadline: April 18

Florida

• No state income tax

Georgia

• Military income: Follows federal tax rules.
• Retired pay: Follows federal tax rules.
• Deadline: April 18

Hawaii

• Military income: Follows federal tax rules.
• Retired pay: Tax-free
• Deadline: April 20

Idaho

• Military income: Tax-free if stationed out-of-state.
• Retired pay: Tax free for for retirees over 65, disabled retirees over 62, and their unremarried surviving spouses. 
• Deadline: April 18

Illinois

• Military income: Active duty pay is not taxable.
• Retired pay: Tax-free
• Deadline: April 18

Indiana

• Military income: Up to $5,000 of military income is tax-free
• Retired pay: Up to $6,250 of retired pay is tax-free

Iowa

• Military income: Tax-free
• Retired pay: Tax-free
• Deadline: May 1

Kansas

• Military income: Follows federal tax rules
• Retired pay: Tax-free
• Deadline: April 18

Kentucky

• Military income: Tax-free
• Retired pay: Partially exempt if retired after December 31, 1997; exempt if retired before January 1, 1998
• Deadline: April 18

Louisiana

• Military income: Up to $30,000 is tax-free if stationed out-of-state for 120 or more consecutive days
• Retired pay: Tax-free
• Deadline: May 15

Maine

• Military income: Military income earned out-of-state is tax-free
• Retired pay: Tax-free
• Deadline: April 18

Maryland

• Military income: Up to $15,000 of military pay is tax-free if stationed OCONUS
• Retired pay: Military retirees are exempt from Maryland income tax on the first $10,000, with an increase to the first $15,000 (once they become 55), of their retirement income.
• Deadline: April 18

Massachusetts

• Military income: Follows federal tax rules
• Retired pay: Tax-free
• Deadline: April 18

Michigan

• Military income: Tax-free
• Retired pay: Tax-free 
• Deadline: April 18

Minnesota

• Military income: Tax-free
• Retired pay: Tax-free
• Deadline: April 18

Mississippi

• Military income: Follows federal tax rules.
• Retired pay: Tax-free
• Deadline: April 18

Missouri

• Military income: Tax-free
• Retired pay: Tax-free
• Deadline: April 18

Montana

• Military income: Tax-free
• Retired pay: Follows federal tax rules
• Deadline: April 18

Nebraska

• Military income: Follows federal tax rules
• Retired pay: Special rules, see our Nebraska State Benefits Page
• Deadline: April 18

Nevada

• No state income tax

New Hampshire

• No income tax, tax on interest and dividends only
• Deadline: April 18

New Jersey

• 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: Tax-free
• Deadline: April 18

New Mexico

• Military income: Tax-free
• Retired pay: Follows federal tax rules
• Deadline: April 18

New York

• 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: Tax-free
• Deadline: April 18

North Carolina

• 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

• 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

• Military income: Tax-free if stationed outside Ohio
• Retired pay: Tax-free
• Deadline: April 18

Oklahoma

• Military income: Tax-free
• Retired pay: The greater of 75% of retirement pay or $10,000 is tax exempt
• Deadline: April 18

Oregon

• Military income: All active duty pay earned out-of-state is tax-free, up to $6,000 of active-duty pay earned in Oregon is also tax-free
• 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

• Military income: Tax-free if stationed out-of-state
• Retired pay: Tax-free
• Deadline: April 18

Rhode Island

• Military income: Follows federal tax rules
• Retired pay: Follows federal tax rules
• Deadline: April 18

South Carolina

• Military income: Active duty pay is taxable. Reserve & National Guard drill pay is not taxable.
• Retired pay: If under age 65, you can deduct up to $11,700 of retirement income when filing. If 65 or older that amount is $24,000
• Deadline: April 18

South Dakota

• No state income tax

Tennessee

• Tennessee has no income tax, but it does have a tax on interest and dividends.
• Deadline: April 18

Texas

• No state income tax

Utah

• 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

• Military income: Active duty military pay earned outside NH is tax-free. Up to $2,000 of guard/reserve pay is not taxable.
• Retired pay: Follows federal tax rules
• Deadline: April 18

Virginia

• 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

• No state income tax

West Virginia

• Military income: Tax-free if stationed out-of-state
• Retired pay: Tax-free
• Deadline: April 18

Wisconsin

• Military income: Follows federal tax rules.
• Retired pay: Tax-free
• Deadline: April 18

Wyoming

• No state income tax

U.S. Territories & 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.

American Samoa

Commonwealth of the Northern Mariana Islands

Guam

Puerto Rico

Virgin Islands

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