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N.Y. State Tax Dept.
Taxpayer Assistance
Bldg. 8; Harriman Campus
Albany, NY 12227
(800) 225-5829

General Information: Military members who are legal residents are taxed using federal income tax rules. (Exception: If a service member is domiciled in New York, but does not maintain a permanent home in the state during the tax year, maintains a permanent home outside New York during the entire tax year, and spends no more than 30 days in New York during the tax year, the member is considered a nonresident for tax purposes and not subject to New York tax. A service member also is considered a nonresident if they were in a foreign country for at least 450 days during a 548-consecutive-day period, did not spend more than 90 days in New York during that period, and did not maintain a permanent home in New York where a spouse or dependent child spent more than 90 days.) Nonresident military members who receive nonmilitary income from an in-state source must file. Military income is used when computing tax on nonmilitary income. Military retired pay and SBP benefits are not taxed. Visit Web Site.