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Revenue Building
Tax Help, Room 135
955 Center St., NE
Salem, OR 97310
In state: (800) 356-4222
Out of state: (503) 378-4988

General Information: Military members who are legal residents are taxed using federal income tax rules. (Note: Certain exemptions apply). Nonresident military members who receive nonmilitary income from an in-state source must file. Military income is not used when computing tax on nonmilitary income. According to a State Supreme Court ruling, eligible federal retirees, including military personnel, no longer have to pay Oregon tax on their federal pension. Retirees who worked for the federal government prior to Oct. 1, 1991, but who did not retire until after that date, must continue to pay taxes on the portion of their federal pension attributable to federal service after Oct. 1, 1991. Retirement income credit allowed on all retirement income of retirees age 61 or older on Dec. 31, 1998. The ability to claim the credit also is dependent on taxpayer's household income and the amount of Social Security income received. Visit Web Site.