State Tax Information
ALABAMA
Ala. Dept. of Revenue
Income Tax Division
Individual Audit Section
P.O. Box 327410
Montgomery, AL 36132
(334) 242-1000
General Information:
Military members who are legal residents are taxed using federal income tax
rules. 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. Military retired pay and SBP benefits are not taxed. Visit
Web Site.
ALASKA
General Information:
No state tax. Legal residents may be eligible for a fund dividend. Visit Web Site.
ARIZONA
Ariz. Dept. of
Revenue
Taxpayer Assistance
1600 W. Monroe
Phoenix, AZ 85007
(602) 255-3381
Forms: (602) 542-4260; by fax (602) 542-3756
General Information: Military members who are legal residents are taxed using federal income tax rules. 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 taxed. Visit Web Site.
ARKANSAS
Ark. Finance and
Administration
Taxpayers' Assistance Office
P. O. Box 1272
Room 216
Little Rock, AR 72203
(501) 682-7751
Forms: (501) 682-2217
General Information: Military members who are legal residents can exclude up
to $6,000 of military pay or allowance. Combat pay is taxable. Nonresident military
members who receive nonmilitary income from an in-state source must file. Military
income is used when computing tax on nonmilitary income. Up to $6000 of military
retired pay and SBP benefits can be excluded. Visit
Web Site.
CALIFORNIA
Calif. Franchise
Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
(800) 338-0505 (automated)
800-852-5711
General Information: Military members who are legal residents are taxed using federal income tax rules. 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 taxed. Visit Web Site.
COLORADO
Colo. Dept. of
Revenu
1375 Sherman St.
Denver, CO 80261
Assistance: (303) 232-2446
Forms: (303) 232-2414
General Information:
Military members who are legal residents are taxed using federal income tax
rules. Nonresident military members who receive nonmilitary income from an in-state
source must file. Military income is used when computing tax on nonmilitary
income. Up to $20,000 of military retired pay is exempt for those 55 years of
age or older. Up to $20,000 of SBP benefits are exempt if the retiree died after
the age of 54. Visit Web Site.
CONNECTICUT
Taxpayer Services
Division
Dept. of Revenue Services
25 Sigourney St.
Hartford, CT 06106
In state: (800) 382-9463
Hartford area and out of state: (860) 297-5962
General Information: Military members who are legal residents are taxed using
federal income tax rules. 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 taxed.
Visit Web Site.
DELAWARE
Del. Division of
Revenue
820 French St.
Wilmington, DE 19801
(302) 577-8200
Fax: (302) 577-8202
Fax for form requests: (302) 5778201
Electronic filing: (302) 577-8461
General Information: Military members who are legal residents are taxed using federal income tax rules. Nonresident military members who receive nonmilitary income from an in-state source must file. Military income is used when computing tax on nonmilitary income. Up to $2,000 of military retired pay may be exempted (age 59 and younger), and up to $3,000 (age 60 and older). SBP benefits are taxed. Visit Web Site.
DISTRICT OF COLUMBIA (Washington D.C.)
D.C. Government
Office of Tax and Revenue
441 4th St., N.W., Suite 550
Washington, DC 20001
(202) 727-4829
Forms: (202) 727-6170
General Information: Military members who are legal residents are taxed using federal income tax rules. Up to $3,000 of military retired pay may be excluded (62 years old or older). SBP benefits are taxed. Visit Web Site.
