State Tax Information
LOUISIANA
La. Department
of Revenue
P.O. Box 201
Baton Rouge, LA 70821
(504) 925-4611
Forms: (504) 925-7532
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.
MAINE
Maine Revenue Services
Income/Estate Tax Division
Station #24
Augusta, ME 04333-0024
(207) 626-8475 (automated during off business hours)
Forms: (207) 624-7894
Refund information: (207) 626-8461
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. Military retired pay and SBP benefits are taxed. Visit Web Site.
MARYLAND
Md. Taxpayer Service
110 Carroll St.
Annapolis, MD 21411
Central Maryland: (410) 260-7980
Others: 800-MD-TAXES
General Information: Military members who are legal residents are taxed using federal income tax rules. (Note: Up to $15,000 of military pay may be exempt if earned while stationed outside of the U.S. or its possessions). 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. Up to $2,500 of military retired pay for enlisted personnel, over the age of 55, who fall below gross income guidelines. Up to $2,500 of military retired pay may be excluded for those who are 65 years old or order, or totally disabled. SBP benefits are taxed. Visit Web Site.
MASSACHUSETTS
Mass. Taxpayers
Assistance
100 Cambridge St.
Boston, MA 02204
Tax help: (617) 887-MDOR.
Toll-free in Massachusetts, 800-392-6089.
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 is not taxed. SBP benefits are taxed. Visit Web Site.
MICHIGAN
Mich. Dept. of
Treasury
Treasury Building
Lansing, MI 48922
(800) 487-7000
Forms: (800) 367-6263
General Information: Military pay is not taxed, but member must file. 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 is not taxed. SBP benefits are exempt if they are also exempt from Federal taxes. Visit Web Site.
MINNESOTA
Minn. Dept. of
Revenue
Individual Income Tax Division
Mail Station 5510
St. Paul, MN 55146-5510
(800) 652-9094
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.
MISSISSIPPI
Mississippi Tax
Commission
P.O. Box 1033
Jackson, MS 39215-3338
(601) 923-7300
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.
MISSOURI
Taxpayer Services
Mo. Dept. of Revenue
P.O. Box 3300
Jefferson City, MO 65105
(573) 751-7191
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 is taxed, but certain exclusions may apply. SBP benefits are taxed. Visit Web Site.
MONTANA
Montana Dept. of
Revenue
Income and Miscellaneous
Tax Division
P.O. Box 5805
Helena, MT 59604
(406) 444-3674
General Information: Military members who are legal residents are taxed using federal income tax rules. (Exception: If the pay is received under Title 10, it is exempt). 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 is taxed, but certain exclusions may apply. SBP benefits are taxed, but certain exclusions may apply. Visit Web Site.
NEBRASKA
Neb. Dept. of Revenue
P.O. Box 94818
Lincoln, NE 68509-4818
(800) 742-7474
Forms: (800) 626-7899
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.
NEVADA
No state income
tax Visit Web Site.
NEW HAMPSHIRE
State of New Hampshire
Dept. of Rev. Admin.
P.O. Box 457
Concord, NH 03302-0457
(603) 271-2191
No state income
tax. There is a5 percent tax on intangible income, such as interest and dividends,
above $2,400). Visit
Web Site.
NEW JERSEY
New Jersey Division
of Taxation
Taxation Building
PO Box 269
Trenton, NJ 08646-0269
(609) 588-2200
Forms --
In state: (800) 323-4400
Out of state: (609) 588-2200
General Information: Military members who are legal residents are taxed using federal income tax rules. (Exception: Residents who are not stationed in New Jersey are treated as nonresidents, provided certain conditions are met). 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, if 62 years old or older, or disabled. Visit Web Site.
NEW MEXICO
State of New Mexico
Taxation and Revenue Department
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0700
Forms: (505) 827-2206
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.
NEW YORK
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.
NORTH CAROLINA
N.C. Dept. of Revenue
P.O. Box 25000
Raleigh, NC 27640
(919) 733-3991
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 taxed, but up to $4,000 may be excluded. Visit Web Site.
NORTH DAKOTA
State Tax Commissioner
State Capitol
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
In state: (800) 638-2901
Out of state: (701) 328-3450
General Information: Military members who are legal residents are taxed using federal income tax rules. (Exception: However, if Form 37 is used, an exclusion of up to $1,000 of compensation for active-duty service or for service in the Reserve or N.D. National Guard is allowed. In addition, if stationed outside the U.S. for at least 30 days, an exclusion of up to $300 of compensation for active-duty service is allowed for each month [or fraction thereof] of service outside the United States. Field grade and general officers are not eligible for this exclusion.) 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, but an exclusion is allowed if Form 37 is used. Visit Web Site.
