State Tax Information
OHIO
Taxpayer Services
P.O. Box 2476
Columbus, OH 43266
In state: (800) 282-1780
Out of state: (614) 846-6712
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 taxed, but there are allowable tax credits. SBP benefits are not taxed. Visit Web Site.
OKLAHOMA
Taxpayer Assistance
Division
2501 Lincoln Blvd.
Oklahoma City, OK 73194
In state: (800) 522-8165
Out of state: (405) 521-3160
Forms: (405) 521-3108
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. Up to $5,000 of military retired pay may be exempted. SBP benefits are taxed. Visit Web Site.
OREGON
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.
PENNSYLVANIA
Bureau of Individual
Taxes
Taxpayer Inquiry Unit
5th Floor, Strawberry Square
Harrisburg, PA 17128
(717) 787-8210
Forms/refund information: (888) 728-2937
In state: (800) 362-2050
Out of state: (717) 787-8094
General Information: Military members who are legal residents are taxed using federal income tax rules. (Exception: Exempt if stationed outside of the state). 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.
RHODE ISLAND
R.I. Div. of Taxation
1 Capitol Hill
Providence, RI 02908
(401) 222-1040
Forms: (401) 222-1111
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.
SOUTH CAROLINA
S.C. Dept. of Revenue
P.O. Box 125
Columbia, SC 29214
803-898-5000
Forms: (800) 768-3676
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. Certain deductions may apply to military retired pay and SBP benefits. Visit Web Site.
SOUTH DAKOTA
No state income
tax. Visit
Web Site.
TENNESSEE
Dept. of Revenue
Jackson State Office Bldg.
500 Deaderick St.
Nashville, TN 37242
In state: (800) 342-1003
Out of state: (615) 741-2594
No state income
tax. (Exeption: 6 percent tax on interest and dividends over $1,250 for single
person or $2,500 for married persons filing jointly). Visit
Web Site.
TEXAS
No state income tax. Visit Web Site.
