More of this Feature • Tax Guide Menu • Military State Taxes

Join the Discussion Post in Our Message Forum

Related Resources • Military Pay Charts • 2003 Pay Changes • Military Money Matters • Military Pay Regulations

From Other Guides • U.S. Goverment Information • Investing for Beginners • Tax Planning

Elsewhere on the Web • IRS Web Site • DFAS Web Site

The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

Marital status. Community property rules apply to married persons whose domicile during the tax year was in a community property state. The rules may affect your tax liability if you file separate returns or are divorced during the year.

Domicile. Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. It is not always where you presently live.

Nature of the payment. Active duty military pay is subject to community property laws. Armed Forces retired or retainer pay may be subject to community property laws.

For more information on community property laws, get Publication 555, Community Property.

Above Information Extracted from IRS Publication #3, Armed Forces Tax Guide