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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.

FLORIDA

Florida Dept. of Revenue
Tax Information Services
5050 W. Tennessee St.,
Bonham Bldg.
Tallahassee, FL 32399-0100
General Tax Information: 850-922-4827
Taxpayers Services: 850-488-6800

No state income tax. Legal residents are subject to a tax on intangable assets such stocks, bonds, or mutual funds and must file if they owe over $60.00 in taxes. Visit Web Site.

GEORGIA

Ga. Taxpayer Assistance
200 Piedmont Ave.
322 West Tower
Atlanta, GA 30334
(404) 656-4188
(404) 656-4071
Forms: (404) 656-4293

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 $12,000 of military retired pay may be excluded for those who are 62 years old, or older, and permanently and totally disabled. SBP benefits are taxed. Visit Web Site.

HAWAII

Hawaii Dept. of Taxation
P.O. Box 3559
Honolulu, HI 96811
(800) 222-3229
Forms: (800) 222-7572

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 not taxed. Visit Web Site.

IDAHO

Taxpayer Services
Idaho State Tax Commission
P.O. Box 36
Boise, ID 83722
(208) 334-7660
(800) 972-7660

General Information: Military members who are legal residents are taxed using federal income tax rules. (Note: Active duty military personnel stationed outside of the state for more than 120 consecutive days are not taxed). 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.

ILLINOIS

Illinois Dept. of Revenue
Taxpayer Correspondence
P. O. Box 19044
Springfield, Illinois 62794-9044
(800) 732-8866
Forms: (800) 356-6302

General Information: Military income is not taxed. 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.


INDIANA

Ind. Dept. of Revenue
Taxpayer Services Div.
Indiana Govt. Center
North 100 N. Senate Ave., #105
Indianapolis, IN 46204
(317) 232-2240
Forms by fax: 317/232-2329
Forms by mail: (317) 486-5103

General Information: Up to $2,000 of military income is excluded from income tax. 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 $2,000 of military retired pay and SBP benefits may be excluded for those age 60 or older (on the last day of the tax year). Visit Web Site.

IOWA

Iowa Department of Revenue and Finance
Taxpayer Services
Hoover State Office Building
Des Moines, IA 50319
In state: (800) 367-3388
Out of state: (515) 281-3114

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 $10,000 (joint returns), and up to $5,000 (other returns) of military retired pay and SBP benefits may be excluded for those who are 55 years old and older, disabled, and for surviving spouses. Visit Web Site.

KANSAS

Kansas Department of Revenue Taxpayer Assistance Bureau
915 S.W. Harrison St.,
Topeka, KS 66625-0001
(785) 296-0222

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 not taxed. Visit Web Site.

KENTUCKY

Kentucky Revenue Cabinet
Taxpayer Assistance
200 Fair Oaks Lane
Frankfort, KY 40620
(502) 564-4581
Forms: (502) 564-3658

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.

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.

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.

UTAH

Utah Tax Commission
210 N. 1950 W.
Salt Lake City, UT 84134
Salt Lake City: (801) 297-2200
Other: (800) 662-4335

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.

VERMONT

Vermont Dept. of Taxes
Taxpayer Services Division
109 State St.
Montpelier, VT 05609
(802) 828-2865

General Information: Military members who are legal residents are taxed using federal income tax rules. Certain exemptions apply for enlisted National Guard members. 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.

VIRGINIA

Customer Services Section
P.O. Box 1115
Richmond, VA 23218-1115
(804) 367-8031
Forms: (804) 367-8055

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. Visit Web Site.

WASHINGTON

No state income tax. Visit Web Site.

WEST VIRGINIA

W.Va. Taxpayer Service Div.
P.O. Box 3784
Charleston, WV 25337
In state: (800) 982-8297
Out of state: (304) 558-3333

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, however, first $2,000 of military retired pay may be exempt. Visit Web Site.

WISCONSIN

Wis. Dept. of Revenue
P.O. Box 8903
Madison, WI 53708
(608) 266-2772
Forms: (608) 266-1961

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, if retirement account was established after 31 Dec 1963. Visit Web Site.

WYOMING

No state income tax. Visit Web Site.

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