Responses: 3
Thanks for sharing SP5 Mark Kuzinski I have added an image which shows the worst ten states in terms of taxation systems. Many of those states have no state personal income tax but have high sales taxes, etc.
ALABAMA
Alabama Department of Revenue
Individual and Corporate Tax Division
50 North Ripley Street
Montgomery, AL 36104
Phone: [login to see]
Website: http://revenue.alabama.gov/index.cfm
Military income: Follows federal rules
Retired pay: Not taxed
Deadline: April 18
ALASKA
State of Alaska
Department of Revenue
P.O. Box 110400
Juneau, AK 99811-0400
Phone: [login to see]
Website: http://www.revenue.state.ak.us
No state income tax. Legal residents are eligible for the Permanent Fund Dividend.
ARIZONA
Arizona Department of Revenue
Taxpayer Information and Assistance
P.O. Box 29086
Phoenix, AZ 85038-9086
Phone: [login to see]
Website: http://www.azdor.gov
Military income: Active duty military pay not taxable.
Retired pay: Up to $2,500 of military retirement pay and/or survivor benefits excluded.
Deadline: April 18
ARKANSAS
Arkansas Department of Finance and Administration
Individual Income Tax Section
Room 110, Ledbetter
Seventh and Wolfe streets
Little Rock, AR 72201
Phone: [login to see]
Website: http://www.dfa.arkansas.gov
Military income: Up to $6,000 of military pay or allowance excluded. The first $6,000 of military disability income is excluded. Otherwise, follows federal tax rules.
Retired pay: Up to $6,000 of federal retirement pay and/or survivor benefits excluded.
Deadline: April 18
CALIFORNIA
California Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
Phone: [login to see]
Website: http://www.ftb.ca.gov
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
COLORADO
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087
Phone: [login to see]
Website: http://www.colorado.gov/tax
Military income: All military income earned while stationed outside of Colorado is tax-free.
Retired pay: Up to $20,000 of retired pay is exempt if recipient is age 55 - 64. Up to $24,000 of retired pay is exempt if recipient is 65 and older.
Deadline: April 18
CONNECTICUT
Taxpayer Services Division
Department of Revenue Services
25 Sigourney St.
Hartford, CT 06106-5032
Phone: [login to see]
Website: http://www.ct.gov/drs/site/default.asp
Military income: Follows federal tax rules.
Retired pay: Military retired pay is exempt from state taxes.
Deadline: April 18
DELAWARE
Delaware Division of Revenue
820 N. French St.
Wilmington, DE 19801
Phone: [login to see]
Website: http://revenue.delaware.gov/
Military income: Follows federal tax rules.
Retired pay: Up to $2,000 of military retirement excluded for individuals under age 60; $12,500 if 60 or older.
Deadline: May 1
DISTRICT OF COLUMBIA
District of Columbia Government
Office of Tax and Revenue
1101 4th Street, SW
Suite 270 West
Washington, DC 20024
Phone: [login to see]
Website: http://otr.cfo.dc.gov/
Military income: Follows federal tax rules.
Retired pay: Up to $3,000 of military pay excluded for individuals 62 or older. Survivor benefits are taxable.
Deadline: April 18
FLORIDA
Florida Department of Revenue
Taxpayer Services
1379 Blountstown Highway
Tallahassee, FL 32304-2716
Phone: [login to see]
Website: http://dor.myflorida.com/
No state income tax
Deadline: June 30
GEORGIA
Georgia Department of Revenue
1800 Century Center Blvd.
Atlanta, GA 30345
Phone: [login to see]
Website: http://dor.georgia.gov/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
HAWAII
Hawaii Department of Taxation
P.O. Box 259
Honolulu, HI 96809
Phone: [login to see]
Website: http://tax.hawaii.gov/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 20
IDAHO
Idaho State Tax Commission
P.O. Box 36
Boise, ID 83722
Phone: [login to see]
Website: https://tax.idaho.gov/
Military income: If stationed outside Idaho, military pay is not taxable.
Retired pay: Retirement pay for retirees over 65 or disabled retirees over 62, and their unremarried surviving spouses is not taxable.
Deadline: April 18
ILLINOIS
Illinois Department of Revenue
Taxpayer Correspondence
P.O. Box 19044
Springfield, IL 62794-9044
Phone: [login to see]
Website: http://www.revenue.state.il.us
Military income: Active duty pay is not taxable.
Retired pay: Not taxed.
Deadline: April 18
INDIANA
Indiana Department of Revenue Taxpayer Services Division
PO Box 7207
Indianapolis, IN 46207
Phone: [login to see]
Website: http://www.in.gov/dor/
Military income: Up to $5,000 of military income is excluded.
Retired pay: Servicemember or surviving spouse (if 60 on the last day of the tax year) is entitled to a deduction of up to $5,000 of military retirement or survivor benefits. If you received both military and retirement pay or survivor benefits in the same tax year, you cannot exclude more than $5,000.
Deadline: April 18
IOWA
Iowa Department of Revenue and Finance
Taxpayer Services
P.O. Box 10457
Des Moines, IA 50306-0457
Phone: [login to see]
Website: https://tax.iowa.gov/
Military income: Follows federal tax rules.
Retired pay: Not taxed..
Deadline: May 1
KANSAS
Kansas Department of Revenue
Tax Assistance
915 S.W. Harrison St.
Topeka, KS 66612
Phone: [login to see]
Website: http://www.ksrevenue.org/
Military income: Follows federal tax rules.
Retired pay: Not taxed.
Deadline: April 18
KENTUCKY
Kentucky Revenue Cabinet
Taxpayer Assistance
200 Fair Oaks Lane
Frankfort, KY 40620
Phone: [login to see]
Website: http://revenue.ky.gov/
Military income: Not taxed.
Retired pay: Partially exempt if retired after December 31, 1997; exempt if retired before January 1, 1998
Deadline: April 18
LOUISIANA
Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821
Phone: [login to see]
Website: http://www.rev.state.la.us/
Military income: Follows federal tax rules.
Retired pay: Not taxed.
Deadline: May 15
MAINE
Maine Revenue Services
Income Tax Assistance
24 State House Station
Augusta, ME 04333-0024
Phone: [login to see]
Website: http://www.state.me.us/revenue/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
MARYLAND
Revenue Administration Division
110 Carroll St.
Annapolis, MD 21411
Phone: 800-MD-TAXES
Website: http://www.marylandtaxes.com/
Military income: Up to $15,000 of military pay may be excluded if earned while serving outside the United States or its possessions; otherwise, follows federal tax rules.
Retired pay: Military retirees are exempt from Maryland income tax on the first $5000, with an increase to the first $10000 (once they become over the age of 65), of their retirement income.
Deadline: April 18
MASSACHUSETTS
Massachusetts Taxpayers Assistance
P.O. Box 7010
Boston, MA 02204
Phone: [login to see]
Website: https://www.mass.gov/dor/
Military income: Follows federal tax rules.
Retired pay: Not taxed
Deadline: April 18
MICHIGAN
Michigan Department of Treasury
Treasury Building
Lansing, MI 48922
Phone: [login to see]
Website: http://www.michigan.gov/taxes
Military income: Not taxed.
Retired pay: Not taxed.
Deadline: April 18
MINNESOTA
Minnesota Department of Revenue
Individual Income Tax Division
Mail Station 5510
St. Paul, MN 55146-5510
Phone: [login to see]
Website: http://www.revenue.state.mn.us/
Military income: Not taxed.
Retired pay: Not taxed.
Deadline: April 18
MISSISSIPPI
Mississippi Tax Commission
P.O. Box 1033
Jackson, MS 39215-1033
Phone: [login to see]
Website: http://www.dor.ms.gov/
Military income: Follows federal tax rules.
Retired pay: Not taxed.
Deadline: April 18
MISSOURI
Division of Taxation and Collection
Individual Income Tax
P.O. Box 2200
Jefferson City, MO 65105-2200
Phone: [login to see]
Website: http://dor.mo.gov/
Military income: Not taxable if stationed outside Missouri and you and your spouse spent less than 30 days in Missouri.
Retired pay: Married couples with Missouri adjusted gross income less than $100,000 and single individuals with Missouri adjusted gross income less than $85,000, may deduct the greater of $6,000 or 100 percent of their public retirement benefits, to the extent the amounts are included in their federal adjusted gross income.
Deadline: April 18
MONTANA
Montana Department of Revenue
P.O. Box 5805
Helena, MT 59604
Phone: [login to see]
Website: https://revenue.mt.gov/
Military income: Not taxed.
Retired pay: Follows federal tax rules.
Deadline: April 18
NEBRASKA
Department of Revenue
301 Centennial Mall S.
P.O. Box 94818
Lincoln, NE 68509-4818
Phone: [login to see]
Website: http://www.revenue.nebraska.gov/
Military income: Follows federal tax rules.
Retired pay: Special rules, see our Nebraska State Benefits Page..
Deadline: April 18
NEVADA
Department of Taxation
1550 E. College Parkway
Suite 115
Carson City, NV 89706
Phone: [login to see]
Website: http://tax.nv.gov/
No state income tax
NEW HAMPSHIRE
Document Processing Division
P.O. Box 637
Concord, NH 03302-0637
Phone: [login to see]
Website: http://revenue.nh.gov/
Taxable: No income tax, tax on interest and dividends only
Deadline: April 18
NEW JERSEY
Division of Taxation
P.O. Box 281
Trenton, NJ 08695-0281
Phone: [login to see]
Website: http://www.state.nj.us/treasury/taxation
Military income: Follows federal tax rules.
Retired pay: Not taxed
Deadline: April 18
NEW MEXICO
Taxation and Revenue Department
P.O. Box 25122
Santa Fe, NM 87504-5122
Phone: [login to see]
Website: http://www.tax.newmexico.gov/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules
Deadline: April 18
NEW YORK
Taxpayer Assistance Center
W.A. Harriman Campus
Albany, NY 12227
Phone: [login to see]
Website: https://www.tax.ny.gov/
Military income: If your permanent home was New York state before entering the military, active-duty income is not subject to state taxes, IF taxpayer meets all three of the following conditions: 1) did not maintain any permanent place of abode in New York state during tax year; 2) maintained a permanent place of abode outside New York during the entire year; 3) spent less than 30 days in New York state during tax year. (Barracks, bachelor officers´ quarters, quarters assigned on vessel do not constitute permanent abode.) It also is not subject to tax if taxpayer was in a foreign country for at least 450 days during any period of 548 consecutive days.
Retired pay: Exempt
Deadline: April 18
NORTH CAROLINA
Department of Revenue
PO Box 25000
Raleigh, NC 27640
Phone: [login to see]
Website: http://www.dornc.com/
Military income: Follows federal tax rules.
Retired pay: If you have five years of creditable service as of Aug. 12, 1989, all military retired pay is exempt from taxes.
Deadline: April 18
NORTH DAKOTA
State Tax Commissioner
State Capitol
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Phone: [login to see]
Website: http://www.nd.gov/tax/
Military income: If you are a North Dakota resident who is a National Guard or Reservist mobilized for federal active duty, you are allowed to deduct your federal active duty from your taxable income. Combat pay, training pay, and some other pays are not deductible.
Retired pay: Follows federal rules.
Deadline: April 18
OHIO
Taxpayer Services Division
4485 Northland Ridge Blvd
Columbus, OH 43229
Phone: [login to see]
Website: http://www.tax.ohio.gov/
Military income: Military pay earned while stationed outside Ohio is tax-free.
Retired pay: Not taxable.
Deadline: April 18
OKLAHOMA
Taxpayer Assistance Division
P.O. Box 53248
Oklahoma City, OK 73194-3248
Phone: [login to see]
Website: https://www.ok.gov/tax/
Military income: The first $1,500 of active-duty pay is exempt from Oklahoma state income tax.
Retired pay: The greater of 75% of retirement pay or $10,000 is tax exempt.
Deadline: April 18
OREGON
Oregon Department of Revenue
955 Center St. N.E.
Salem, OR 97301-2555
Phone: [login to see]
Website: http://www.oregon.gov/dor/
Military income: Exempts all active-duty pay earned outside Oregon and up to $6,000 of active-duty pay earned in Oregon. Otherwise, follows federal tax rules.
Retired pay: If you had military service before October 1, 1991 you may be able to deduct a portion of your retirement pay. If you didn't have military or federal service prior to October 1, 1991, your military retirement is taxed normally.
Deadline: April 18
PENNSYLVANIA
Bureau of Individual Taxes
Taxpayer Inquiry Unit
Fifth Floor, Strawberry Square
Harrisburg, PA 17128
Phone: [login to see]
Website: http://www.revenue.pa.gov/
Military income: All active-duty pay earned outside state is exempt.
Retired pay: Not taxed.
Deadline: April 18
RHODE ISLAND
Rhode Island Division of Taxation
1 Capitol Hill
Providence, RI 02908
Phone: [login to see]
Website: http://www.tax.state.ri.us
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
SOUTH CAROLINA
South Carolina Department of Revenue
P.O. Box 125
Columbia, SC 29214
Phone: [login to see]
Website: https://dor.sc.gov/
Military income: Active duty pay is taxable. Reserve & National Guard drill pay is not taxable.
Retired pay: An individual taxpayer who has military retirement income, may deduct an amount from his South Carolina taxable income equal to the amount of military retirement income that is included in his South Carolina taxable income. The deductions are phased in over five years beginning in 2016.
Deadline: April 18
SOUTH DAKOTA
South Dakota Department of Revenue
445 E. Capitol Ave.
Pierre, SD 57501
Phone: [login to see]
Website: http://dor.sd.gov/taxes/
No state income tax
TENNESSEE
Tennessee Department of Revenue
Attention: Taxpayer Services
500 Deaderick St.
Nashville, TN 37242
Phone: [login to see]
Website: http://tn.gov/revenue/
Taxable: Tennessee has no income tax, but it does have a tax on interest and dividends.
Deadline: April 18
TEXAS
Comptroller of Public Accounts
Lyndon B. Johnson State Office Building 111 E. 17th St.
Austin, TX 78774
Phone: [login to see]
Website: http://comptroller.texas.gov/
No state income tax
UTAH
Utah Tax Commission
210 N. 1950 W.
Salt Lake City, UT 84134
Phone: [login to see]
Website: http://www.tax.utah.gov/
Military income: Follows federal tax rules.
Retired pay: Follow federal tax rules, special exemptions available for those 65 years or older.
Deadline: April 18
VERMONT
Vermont Department of Taxes
Taxpayer Services Division
133 State St.
Montpelier, VT 05609-1041
Phone: [login to see]
Website: http://tax.vermont.gov/
Military income: Active duty military pay earned outside NH is not taxed. Up to $2,000 of guard/reserve pay is not taxable.
Retired pay: Follows federal tax rules.
Deadline: April 18
VIRGINIA
Customer Services Section
P.O. Box 1115
Richmond, VA 23218-1115
Phone: [login to see]
Website: http://www.tax.virginia.gov/
Military income: Up to $15,000 of military basic pay received during the taxable year may be exempted from Virginia income tax. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00. For example, if your basic pay is $16,000, you are entitled to deduct only $14,000. You are not eligible for the subtraction if your military basic pay is $30,000 or more. Military personnel must serve on active duty for 90 days or more and can be stationed inside or outside of Virginia. For VA National Guard, up to 39 calendar days of service or $3,00 (whichever is less) may be deducted from your income when filing. This deduction is only available for O-3 and below.
Retired pay: Follows federal tax rules.
Deadline: May 1. For servicemembers stationed outside the United States or Puerto Rico on that date, due date is extended to July 1.
WASHINGTON
Taxpayer Services Division
P.O. Box 47478
Olympia, WA 98504-7478
Phone: [login to see]
Website: http://dor.wa.gov/
No state income tax
WEST VIRGINIA
Department of Tax and Revenue
Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
Phone: [login to see]
Website: http://tax.wv.gov/
Military income: Follows federal tax rules.
Retired pay: First $2,000 is exempt, plus an additional exclusion total whose formula is years of military service multiplied by 2 percent, multiplied by military pension; or $20,000, whichever is less.
Deadline: April 18
WISCONSIN
Wisconsin Department of Revenue
Individual Income Tax Assistance
P.O. Box 8906
Madison, WI 53708-8906
Phone: [login to see]
Website: https://www.revenue.wi.gov/
Military income: Follows federal tax rules.
Retired pay: All military retirement pay is exempt.
Deadline: April 18
WYOMING
Department of Revenue
122 W. 25th St., 2 West
Cheyenne, WY 82002-0110
Phone: [login to see]
Website: http://revenue.wyo.gov/
No state income tax
U.S. TERRITORIES and POSSESSIONS
Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands and Puerto Rico have their own independent tax departments. If you have income from one of these possessions, you may have to file a U.S. tax return only, a possession tax return only, or both returns. This generally depends on whether you are considered a resident of one of the possessions. In some cases, you may have to file a U.S. return, but be able to exclude income earned in a possession from U.S. tax. For more information, see the IRS International Taxpayer page.
Individuals Living in U.S. Possessions
American Samoa
Tax Division Government of American Samoa
Pago Pago, American Samoa 96799
American Samoa information (IRS)
Commonwealth of the Northern Mariana Islands
Division of Revenue and Taxation
Commonwealth of the Northern
Mariana Islands
P. O. Box 5234, CHRB
Saipan, MP 96950
Guam
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Phone: [login to see]
Residency: Servicemembers stationed on Guam are not considered residents of Guam and must file their returns with the United States. However, members of the military who are citizens of Guam, and civilian employees of the military, are subject to the same rules described at Guam information.
Puerto Rico
Negociado de Asistencia
Contributiva y Legislación
Departamento de Hacienda
P.O. Box 565
San Juan, Puerto Rico 00902-6265
Phone: [login to see] , ext. 3611
Puerto Rican tax Forms: Contact the Forms and Publications Division Office at the above address or call [login to see] , exts. 2643, 2645, or 2646
Virgin Islands
Virgin Islands Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, U.S. Virgin Islands 00802
Phone: [login to see] .
SFC Joe S. Davis Jr., MSM, DSL TSgt Joe C.SMSgt Minister Gerald A. Thomas LTC Stephen C. Capt Seid Waddell CW5 (Join to see) SFC William Farrell SSgt (Join to see) SGT (Join to see) SPC (Join to see) SrA Christopher Wright Maj William W. "Bill" Price Capt Tom Brown SSG James J. Palmer IV aka "JP4" SSgt Robert Marx SGT Robert George PO2 Ed C. COL Mikel J. Burroughs
ALABAMA
Alabama Department of Revenue
Individual and Corporate Tax Division
50 North Ripley Street
Montgomery, AL 36104
Phone: [login to see]
Website: http://revenue.alabama.gov/index.cfm
Military income: Follows federal rules
Retired pay: Not taxed
Deadline: April 18
ALASKA
State of Alaska
Department of Revenue
P.O. Box 110400
Juneau, AK 99811-0400
Phone: [login to see]
Website: http://www.revenue.state.ak.us
No state income tax. Legal residents are eligible for the Permanent Fund Dividend.
ARIZONA
Arizona Department of Revenue
Taxpayer Information and Assistance
P.O. Box 29086
Phoenix, AZ 85038-9086
Phone: [login to see]
Website: http://www.azdor.gov
Military income: Active duty military pay not taxable.
Retired pay: Up to $2,500 of military retirement pay and/or survivor benefits excluded.
Deadline: April 18
ARKANSAS
Arkansas Department of Finance and Administration
Individual Income Tax Section
Room 110, Ledbetter
Seventh and Wolfe streets
Little Rock, AR 72201
Phone: [login to see]
Website: http://www.dfa.arkansas.gov
Military income: Up to $6,000 of military pay or allowance excluded. The first $6,000 of military disability income is excluded. Otherwise, follows federal tax rules.
Retired pay: Up to $6,000 of federal retirement pay and/or survivor benefits excluded.
Deadline: April 18
CALIFORNIA
California Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
Phone: [login to see]
Website: http://www.ftb.ca.gov
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
COLORADO
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087
Phone: [login to see]
Website: http://www.colorado.gov/tax
Military income: All military income earned while stationed outside of Colorado is tax-free.
Retired pay: Up to $20,000 of retired pay is exempt if recipient is age 55 - 64. Up to $24,000 of retired pay is exempt if recipient is 65 and older.
Deadline: April 18
CONNECTICUT
Taxpayer Services Division
Department of Revenue Services
25 Sigourney St.
Hartford, CT 06106-5032
Phone: [login to see]
Website: http://www.ct.gov/drs/site/default.asp
Military income: Follows federal tax rules.
Retired pay: Military retired pay is exempt from state taxes.
Deadline: April 18
DELAWARE
Delaware Division of Revenue
820 N. French St.
Wilmington, DE 19801
Phone: [login to see]
Website: http://revenue.delaware.gov/
Military income: Follows federal tax rules.
Retired pay: Up to $2,000 of military retirement excluded for individuals under age 60; $12,500 if 60 or older.
Deadline: May 1
DISTRICT OF COLUMBIA
District of Columbia Government
Office of Tax and Revenue
1101 4th Street, SW
Suite 270 West
Washington, DC 20024
Phone: [login to see]
Website: http://otr.cfo.dc.gov/
Military income: Follows federal tax rules.
Retired pay: Up to $3,000 of military pay excluded for individuals 62 or older. Survivor benefits are taxable.
Deadline: April 18
FLORIDA
Florida Department of Revenue
Taxpayer Services
1379 Blountstown Highway
Tallahassee, FL 32304-2716
Phone: [login to see]
Website: http://dor.myflorida.com/
No state income tax
Deadline: June 30
GEORGIA
Georgia Department of Revenue
1800 Century Center Blvd.
Atlanta, GA 30345
Phone: [login to see]
Website: http://dor.georgia.gov/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
HAWAII
Hawaii Department of Taxation
P.O. Box 259
Honolulu, HI 96809
Phone: [login to see]
Website: http://tax.hawaii.gov/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 20
IDAHO
Idaho State Tax Commission
P.O. Box 36
Boise, ID 83722
Phone: [login to see]
Website: https://tax.idaho.gov/
Military income: If stationed outside Idaho, military pay is not taxable.
Retired pay: Retirement pay for retirees over 65 or disabled retirees over 62, and their unremarried surviving spouses is not taxable.
Deadline: April 18
ILLINOIS
Illinois Department of Revenue
Taxpayer Correspondence
P.O. Box 19044
Springfield, IL 62794-9044
Phone: [login to see]
Website: http://www.revenue.state.il.us
Military income: Active duty pay is not taxable.
Retired pay: Not taxed.
Deadline: April 18
INDIANA
Indiana Department of Revenue Taxpayer Services Division
PO Box 7207
Indianapolis, IN 46207
Phone: [login to see]
Website: http://www.in.gov/dor/
Military income: Up to $5,000 of military income is excluded.
Retired pay: Servicemember or surviving spouse (if 60 on the last day of the tax year) is entitled to a deduction of up to $5,000 of military retirement or survivor benefits. If you received both military and retirement pay or survivor benefits in the same tax year, you cannot exclude more than $5,000.
Deadline: April 18
IOWA
Iowa Department of Revenue and Finance
Taxpayer Services
P.O. Box 10457
Des Moines, IA 50306-0457
Phone: [login to see]
Website: https://tax.iowa.gov/
Military income: Follows federal tax rules.
Retired pay: Not taxed..
Deadline: May 1
KANSAS
Kansas Department of Revenue
Tax Assistance
915 S.W. Harrison St.
Topeka, KS 66612
Phone: [login to see]
Website: http://www.ksrevenue.org/
Military income: Follows federal tax rules.
Retired pay: Not taxed.
Deadline: April 18
KENTUCKY
Kentucky Revenue Cabinet
Taxpayer Assistance
200 Fair Oaks Lane
Frankfort, KY 40620
Phone: [login to see]
Website: http://revenue.ky.gov/
Military income: Not taxed.
Retired pay: Partially exempt if retired after December 31, 1997; exempt if retired before January 1, 1998
Deadline: April 18
LOUISIANA
Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821
Phone: [login to see]
Website: http://www.rev.state.la.us/
Military income: Follows federal tax rules.
Retired pay: Not taxed.
Deadline: May 15
MAINE
Maine Revenue Services
Income Tax Assistance
24 State House Station
Augusta, ME 04333-0024
Phone: [login to see]
Website: http://www.state.me.us/revenue/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
MARYLAND
Revenue Administration Division
110 Carroll St.
Annapolis, MD 21411
Phone: 800-MD-TAXES
Website: http://www.marylandtaxes.com/
Military income: Up to $15,000 of military pay may be excluded if earned while serving outside the United States or its possessions; otherwise, follows federal tax rules.
Retired pay: Military retirees are exempt from Maryland income tax on the first $5000, with an increase to the first $10000 (once they become over the age of 65), of their retirement income.
Deadline: April 18
MASSACHUSETTS
Massachusetts Taxpayers Assistance
P.O. Box 7010
Boston, MA 02204
Phone: [login to see]
Website: https://www.mass.gov/dor/
Military income: Follows federal tax rules.
Retired pay: Not taxed
Deadline: April 18
MICHIGAN
Michigan Department of Treasury
Treasury Building
Lansing, MI 48922
Phone: [login to see]
Website: http://www.michigan.gov/taxes
Military income: Not taxed.
Retired pay: Not taxed.
Deadline: April 18
MINNESOTA
Minnesota Department of Revenue
Individual Income Tax Division
Mail Station 5510
St. Paul, MN 55146-5510
Phone: [login to see]
Website: http://www.revenue.state.mn.us/
Military income: Not taxed.
Retired pay: Not taxed.
Deadline: April 18
MISSISSIPPI
Mississippi Tax Commission
P.O. Box 1033
Jackson, MS 39215-1033
Phone: [login to see]
Website: http://www.dor.ms.gov/
Military income: Follows federal tax rules.
Retired pay: Not taxed.
Deadline: April 18
MISSOURI
Division of Taxation and Collection
Individual Income Tax
P.O. Box 2200
Jefferson City, MO 65105-2200
Phone: [login to see]
Website: http://dor.mo.gov/
Military income: Not taxable if stationed outside Missouri and you and your spouse spent less than 30 days in Missouri.
Retired pay: Married couples with Missouri adjusted gross income less than $100,000 and single individuals with Missouri adjusted gross income less than $85,000, may deduct the greater of $6,000 or 100 percent of their public retirement benefits, to the extent the amounts are included in their federal adjusted gross income.
Deadline: April 18
MONTANA
Montana Department of Revenue
P.O. Box 5805
Helena, MT 59604
Phone: [login to see]
Website: https://revenue.mt.gov/
Military income: Not taxed.
Retired pay: Follows federal tax rules.
Deadline: April 18
NEBRASKA
Department of Revenue
301 Centennial Mall S.
P.O. Box 94818
Lincoln, NE 68509-4818
Phone: [login to see]
Website: http://www.revenue.nebraska.gov/
Military income: Follows federal tax rules.
Retired pay: Special rules, see our Nebraska State Benefits Page..
Deadline: April 18
NEVADA
Department of Taxation
1550 E. College Parkway
Suite 115
Carson City, NV 89706
Phone: [login to see]
Website: http://tax.nv.gov/
No state income tax
NEW HAMPSHIRE
Document Processing Division
P.O. Box 637
Concord, NH 03302-0637
Phone: [login to see]
Website: http://revenue.nh.gov/
Taxable: No income tax, tax on interest and dividends only
Deadline: April 18
NEW JERSEY
Division of Taxation
P.O. Box 281
Trenton, NJ 08695-0281
Phone: [login to see]
Website: http://www.state.nj.us/treasury/taxation
Military income: Follows federal tax rules.
Retired pay: Not taxed
Deadline: April 18
NEW MEXICO
Taxation and Revenue Department
P.O. Box 25122
Santa Fe, NM 87504-5122
Phone: [login to see]
Website: http://www.tax.newmexico.gov/
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules
Deadline: April 18
NEW YORK
Taxpayer Assistance Center
W.A. Harriman Campus
Albany, NY 12227
Phone: [login to see]
Website: https://www.tax.ny.gov/
Military income: If your permanent home was New York state before entering the military, active-duty income is not subject to state taxes, IF taxpayer meets all three of the following conditions: 1) did not maintain any permanent place of abode in New York state during tax year; 2) maintained a permanent place of abode outside New York during the entire year; 3) spent less than 30 days in New York state during tax year. (Barracks, bachelor officers´ quarters, quarters assigned on vessel do not constitute permanent abode.) It also is not subject to tax if taxpayer was in a foreign country for at least 450 days during any period of 548 consecutive days.
Retired pay: Exempt
Deadline: April 18
NORTH CAROLINA
Department of Revenue
PO Box 25000
Raleigh, NC 27640
Phone: [login to see]
Website: http://www.dornc.com/
Military income: Follows federal tax rules.
Retired pay: If you have five years of creditable service as of Aug. 12, 1989, all military retired pay is exempt from taxes.
Deadline: April 18
NORTH DAKOTA
State Tax Commissioner
State Capitol
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Phone: [login to see]
Website: http://www.nd.gov/tax/
Military income: If you are a North Dakota resident who is a National Guard or Reservist mobilized for federal active duty, you are allowed to deduct your federal active duty from your taxable income. Combat pay, training pay, and some other pays are not deductible.
Retired pay: Follows federal rules.
Deadline: April 18
OHIO
Taxpayer Services Division
4485 Northland Ridge Blvd
Columbus, OH 43229
Phone: [login to see]
Website: http://www.tax.ohio.gov/
Military income: Military pay earned while stationed outside Ohio is tax-free.
Retired pay: Not taxable.
Deadline: April 18
OKLAHOMA
Taxpayer Assistance Division
P.O. Box 53248
Oklahoma City, OK 73194-3248
Phone: [login to see]
Website: https://www.ok.gov/tax/
Military income: The first $1,500 of active-duty pay is exempt from Oklahoma state income tax.
Retired pay: The greater of 75% of retirement pay or $10,000 is tax exempt.
Deadline: April 18
OREGON
Oregon Department of Revenue
955 Center St. N.E.
Salem, OR 97301-2555
Phone: [login to see]
Website: http://www.oregon.gov/dor/
Military income: Exempts all active-duty pay earned outside Oregon and up to $6,000 of active-duty pay earned in Oregon. Otherwise, follows federal tax rules.
Retired pay: If you had military service before October 1, 1991 you may be able to deduct a portion of your retirement pay. If you didn't have military or federal service prior to October 1, 1991, your military retirement is taxed normally.
Deadline: April 18
PENNSYLVANIA
Bureau of Individual Taxes
Taxpayer Inquiry Unit
Fifth Floor, Strawberry Square
Harrisburg, PA 17128
Phone: [login to see]
Website: http://www.revenue.pa.gov/
Military income: All active-duty pay earned outside state is exempt.
Retired pay: Not taxed.
Deadline: April 18
RHODE ISLAND
Rhode Island Division of Taxation
1 Capitol Hill
Providence, RI 02908
Phone: [login to see]
Website: http://www.tax.state.ri.us
Military income: Follows federal tax rules.
Retired pay: Follows federal tax rules.
Deadline: April 18
SOUTH CAROLINA
South Carolina Department of Revenue
P.O. Box 125
Columbia, SC 29214
Phone: [login to see]
Website: https://dor.sc.gov/
Military income: Active duty pay is taxable. Reserve & National Guard drill pay is not taxable.
Retired pay: An individual taxpayer who has military retirement income, may deduct an amount from his South Carolina taxable income equal to the amount of military retirement income that is included in his South Carolina taxable income. The deductions are phased in over five years beginning in 2016.
Deadline: April 18
SOUTH DAKOTA
South Dakota Department of Revenue
445 E. Capitol Ave.
Pierre, SD 57501
Phone: [login to see]
Website: http://dor.sd.gov/taxes/
No state income tax
TENNESSEE
Tennessee Department of Revenue
Attention: Taxpayer Services
500 Deaderick St.
Nashville, TN 37242
Phone: [login to see]
Website: http://tn.gov/revenue/
Taxable: Tennessee has no income tax, but it does have a tax on interest and dividends.
Deadline: April 18
TEXAS
Comptroller of Public Accounts
Lyndon B. Johnson State Office Building 111 E. 17th St.
Austin, TX 78774
Phone: [login to see]
Website: http://comptroller.texas.gov/
No state income tax
UTAH
Utah Tax Commission
210 N. 1950 W.
Salt Lake City, UT 84134
Phone: [login to see]
Website: http://www.tax.utah.gov/
Military income: Follows federal tax rules.
Retired pay: Follow federal tax rules, special exemptions available for those 65 years or older.
Deadline: April 18
VERMONT
Vermont Department of Taxes
Taxpayer Services Division
133 State St.
Montpelier, VT 05609-1041
Phone: [login to see]
Website: http://tax.vermont.gov/
Military income: Active duty military pay earned outside NH is not taxed. Up to $2,000 of guard/reserve pay is not taxable.
Retired pay: Follows federal tax rules.
Deadline: April 18
VIRGINIA
Customer Services Section
P.O. Box 1115
Richmond, VA 23218-1115
Phone: [login to see]
Website: http://www.tax.virginia.gov/
Military income: Up to $15,000 of military basic pay received during the taxable year may be exempted from Virginia income tax. For every $1.00 of income over $15,000, the maximum subtraction is reduced by $1.00. For example, if your basic pay is $16,000, you are entitled to deduct only $14,000. You are not eligible for the subtraction if your military basic pay is $30,000 or more. Military personnel must serve on active duty for 90 days or more and can be stationed inside or outside of Virginia. For VA National Guard, up to 39 calendar days of service or $3,00 (whichever is less) may be deducted from your income when filing. This deduction is only available for O-3 and below.
Retired pay: Follows federal tax rules.
Deadline: May 1. For servicemembers stationed outside the United States or Puerto Rico on that date, due date is extended to July 1.
WASHINGTON
Taxpayer Services Division
P.O. Box 47478
Olympia, WA 98504-7478
Phone: [login to see]
Website: http://dor.wa.gov/
No state income tax
WEST VIRGINIA
Department of Tax and Revenue
Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
Phone: [login to see]
Website: http://tax.wv.gov/
Military income: Follows federal tax rules.
Retired pay: First $2,000 is exempt, plus an additional exclusion total whose formula is years of military service multiplied by 2 percent, multiplied by military pension; or $20,000, whichever is less.
Deadline: April 18
WISCONSIN
Wisconsin Department of Revenue
Individual Income Tax Assistance
P.O. Box 8906
Madison, WI 53708-8906
Phone: [login to see]
Website: https://www.revenue.wi.gov/
Military income: Follows federal tax rules.
Retired pay: All military retirement pay is exempt.
Deadline: April 18
WYOMING
Department of Revenue
122 W. 25th St., 2 West
Cheyenne, WY 82002-0110
Phone: [login to see]
Website: http://revenue.wyo.gov/
No state income tax
U.S. TERRITORIES and POSSESSIONS
Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands and Puerto Rico have their own independent tax departments. If you have income from one of these possessions, you may have to file a U.S. tax return only, a possession tax return only, or both returns. This generally depends on whether you are considered a resident of one of the possessions. In some cases, you may have to file a U.S. return, but be able to exclude income earned in a possession from U.S. tax. For more information, see the IRS International Taxpayer page.
Individuals Living in U.S. Possessions
American Samoa
Tax Division Government of American Samoa
Pago Pago, American Samoa 96799
American Samoa information (IRS)
Commonwealth of the Northern Mariana Islands
Division of Revenue and Taxation
Commonwealth of the Northern
Mariana Islands
P. O. Box 5234, CHRB
Saipan, MP 96950
Guam
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Phone: [login to see]
Residency: Servicemembers stationed on Guam are not considered residents of Guam and must file their returns with the United States. However, members of the military who are citizens of Guam, and civilian employees of the military, are subject to the same rules described at Guam information.
Puerto Rico
Negociado de Asistencia
Contributiva y Legislación
Departamento de Hacienda
P.O. Box 565
San Juan, Puerto Rico 00902-6265
Phone: [login to see] , ext. 3611
Puerto Rican tax Forms: Contact the Forms and Publications Division Office at the above address or call [login to see] , exts. 2643, 2645, or 2646
Virgin Islands
Virgin Islands Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, U.S. Virgin Islands 00802
Phone: [login to see] .
SFC Joe S. Davis Jr., MSM, DSL TSgt Joe C.SMSgt Minister Gerald A. Thomas LTC Stephen C. Capt Seid Waddell CW5 (Join to see) SFC William Farrell SSgt (Join to see) SGT (Join to see) SPC (Join to see) SrA Christopher Wright Maj William W. "Bill" Price Capt Tom Brown SSG James J. Palmer IV aka "JP4" SSgt Robert Marx SGT Robert George PO2 Ed C. COL Mikel J. Burroughs
(2)
(0)
Read This Next