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
- Deadline: April 18
ALASKA
- 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: Active duty income is tax-free
- 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.go |
- Military income: Follows federal tax rules.
- Retired pay: Follows federal tax rules.
- Deadline: April 18
COLORADO
-
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.
- Deadline: April 18
CONNECTICUT
- Military income: Follows federal tax rules.
- Retired pay: Military retired pay is exempt from state taxes.
- 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
| 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: Follows federal tax rules.
- Survivor benefits are taxable.
- Deadline: April 18
FLORIDA
- 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
- 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/ |
- 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
- Military income: Follows federal tax rules.
- Retired pay: Not taxed.
- Deadline: May 15
MAINE
- Military income: Follows federal tax rules.
- Retired pay: Follows federal tax rules.
- Deadline: April 18
MARYLAND
- 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
- Military income: Follows federal tax rules.
- Retired pay: Not taxed
- Deadline: April 18
MICHIGAN
- Military income: Not taxed.
- Retired pay: Not taxed.
- 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: 573-751-3505 |
| 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
- Military income: Not taxed.
- Retired pay: Follows federal tax rules.
- Deadline: April 18
NEBRASKA
NEVADA
| Department of Taxation |
| 1550 E. College Parkway |
| Suite 115 |
| Carson City, NV 89706 |
| Phone: 775-687-4820 |
| Website: http://tax.nv.gov/ |
NEW HAMPSHIRE
| Document Processing Division |
| P.O. Box 637 |
| Concord, NH 03302-0637 |
| Phone: 603-230-5000 |
| Website: http://revenue.nh.gov/ |
- 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: Not taxed
- Deadline: April 18
NEW MEXICO
- 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
- 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: Active duty income is tax-free.
- Retired pay: The greater of 75% of retirement pay or $10,000 is tax exempt.
- Deadline: April 18
OREGON
- 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
- 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/ |
TENNESSEE
| Tennessee Department of Revenue |
| Attention: Taxpayer Services |
| 500 Deaderick St. |
| Nashville, TN 37242 |
| Phone: 800-342-1003 |
| Website: http://tn.gov/revenue/ |
- 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/ |
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
| 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
- 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/ |
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/ |
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.
American Samoa
| 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 |
Guam
| Department of Revenue and Taxation |
| Government of Guam |
| P.O. Box 23607 |
| GMF, GU 96921 |
| Phone: 671-472-7471 |
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 |
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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