State Tax Information

Here are the state income tax rules, organized alphabetically by state. Information on U.S. territories and possessions is included at the bottom of the list.

ALABAMA

Alabama Department of Revenue

Individual and Corporate Tax Division

50 North Ripley Street

Montgomery, AL 36104

Phone: 334-242-1170

Website: http://revenue.alabama.gov/index.cfm
  • Military income: Follows federal rules

ALASKA

State of Alaska

Department of Revenue

P.O. Box 110400

Juneau, AK 99811-0400

Phone: 907-465-2300

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: 602-255-3381

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.

ARKANSAS

Arkansas Department of Finance and Administration

Individual Income Tax Section

Room 110, Ledbetter

Seventh and Wolfe streets

Little Rock, AR 72201

Phone: 501-682-1100

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.

CALIFORNIA

California Franchise Tax Board

P.O. Box 942840

Sacramento, CA 94240-0040

Phone: 800-338-0505

Website: http://www.ftb.ca.go
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules.

COLORADO

Colorado Department of Revenue

PO Box 17087

Denver, CO 80217-0087

Phone: (303) 238-7378

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.

CONNECTICUT

Taxpayer Services Division

Department of Revenue Services

25 Sigourney St.

Hartford, CT 06106-5032

Phone: 800-382-9463

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.

DELAWARE

Delaware Division of Revenue

820 N. French St.

Wilmington, DE 19801

Phone: (302) 577-8200

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.

DISTRICT OF COLUMBIA

District of Columbia Government

Office of Tax and Revenue

1101 4th Street, SW

Suite 270 West

Washington, DC 20024

Phone: (202) 727-4829

Website: http://otr.cfo.dc.gov/
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules.
  • Survivor benefits are taxable.

FLORIDA

Florida Department of Revenue

Taxpayer Services

1379 Blountstown Highway

Tallahassee, FL 32304-2716

Phone: 800-352-3671

Website: http://floridarevenue.com/pages/default.aspx
  • No state income tax

GEORGIA

Georgia Department of Revenue

1800 Century Center Blvd.

Atlanta, GA 30345

Phone: 877-423-6711

Website: http://dor.georgia.gov/
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules.

HAWAII

Hawaii Department of Taxation

P.O. Box 259

Honolulu, HI 96809

Phone: 800-222-3229

Website: http://tax.hawaii.gov/
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules.

IDAHO

Idaho State Tax Commission

P.O. Box 36

Boise, ID 83722

Phone: 800-972-7660

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.

ILLINOIS

Illinois Department of Revenue

Taxpayer Correspondence

P.O. Box 19044

Springfield, IL 62794-9044

Phone: 800-732-8866

Website: http://www.revenue.state.il.us
  • Military income: Active duty pay is not taxable.
  • Retired pay: Not taxed.

INDIANA

Indiana Department of Revenue Taxpayer Services Division

PO Box 7207

Indianapolis, IN 46207

Phone: 317-232-2240

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.

IOWA

Iowa Department of Revenue and Finance

Taxpayer Services

P.O. Box 10457

Des Moines, IA 50306-0457

Phone: 800-367-3388

Website: https://tax.iowa.gov/
  • Retired pay: Not taxed.

KANSAS

Kansas Department of Revenue

Tax Assistance

915 S.W. Harrison St.

Topeka, KS 66612

Phone: 785-368-8222

Website: http://www.ksrevenue.org/
  • Military income: Follows federal tax rules.
  • Retired pay: Not taxed.

KENTUCKY

Kentucky Revenue Cabinet

Taxpayer Assistance

200 Fair Oaks Lane

Frankfort, KY 40620

Phone: 502-564-4581

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

LOUISIANA

Louisiana Department of Revenue

P.O. Box 201

Baton Rouge, LA 70821

Phone: 855-307-3893

Website: http://www.rev.state.la.us/
  • Military income: Follows federal tax rules.
  • Retired pay: Not taxed.

MAINE

Maine Revenue Services

Income Tax Assistance

24 State House Station

Augusta, ME 04333-0024

Phone: 207-626-8475

Website: http://www.state.me.us/revenue/
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules.

MARYLAND

Revenue Administration Division

110 Carroll St.

Annapolis, MD 21411

Phone: 800-MD-TAXES

Website: http://www.marylandtaxes.gov/
  • 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.

MASSACHUSETTS

Massachusetts Taxpayers Assistance

P.O. Box 7010

Boston, MA 02204

Phone: 800-392-6089

Website: https://www.mass.gov/orgs/massachusetts-department-of-revenue
  • Military income: Follows federal tax rules.
  • Retired pay: Not taxed

MICHIGAN

Michigan Department of Treasury

Treasury Building

Lansing, MI 48922

Phone: 517-636-4486

Website: http://www.michigan.gov/taxes
  • Military income: Not taxed.
  • Retired pay: Not taxed.

MINNESOTA

Minnesota Department of Revenue

Individual Income Tax Division

Mail Station 5510

St. Paul, MN 55146-5510

Phone: 800-652-9094

Website: http://www.revenue.state.mn.us/
  • Military income: Not taxed.
  • Retired pay: Not taxed.

MISSISSIPPI

Mississippi Tax Commission

P.O. Box 1033

Jackson, MS 39215-1033

Phone: 573-751-3505

Website: http://www.dor.ms.gov/
  • Military income: Follows federal tax rules.
  • Retired pay: Not taxed.

MISSOURI

Division of Taxation and Collection

Individual Income Tax

P.O. Box 2200

Jefferson City, MO 65105-2200

Phone: 573-751-3505

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.

MONTANA

Montana Department of Revenue

P.O. Box 5805

Helena, MT 59604

Phone: 406-444-6900

Website: https://revenue.mt.gov/
  • Military income: Not taxed.
  • Retired pay: Follows federal tax rules.

NEBRASKA

Department of Revenue

301 Centennial Mall S.

P.O. Box 94818

Lincoln, NE 68509-4818

Phone: 800-742-7474

Website: http://www.revenue.nebraska.gov/

NEVADA

Department of Taxation

1550 E. College Parkway

Suite 115

Carson City, NV 89706

Phone: 775-687-4820

Website: http://tax.nv.gov/
  • No state income tax

NEW HAMPSHIRE

Document Processing Division

P.O. Box 637

Concord, NH 03302-0637

Phone: 603-230-5000

Website: http://revenue.nh.gov/
  • No income tax, tax on interest and dividends only

NEW JERSEY

Division of Taxation

P.O. Box 281

Trenton, NJ 08695-0281

Phone: 609-292-6400

Website: http://www.state.nj.us/treasury/taxation
  • Military income: If your permanent home was New Jersey before entering the military, active-duty income is not subject to state taxes, IF you meet all three of the following conditions: 1) did not maintain any permanent home in New Jersey during tax year; 2) maintained a permanent home outside New Jersey during the entire year; 3) spent less than 30 days in New Jersey state during tax year. (Barracks, bachelor officers´ quarters, quarters assigned on vessel do not constitute permanent abode.) However, if you pay for and maintain, either by out-of-pocket payments or forfeiture of quarters allowance, an apartment or a home (either owned or rented) outside New Jersey, such facilities constitute a permanent home outside New Jersey.
  • Retired pay: Not taxed

NEW MEXICO

Taxation and Revenue Department

P.O. Box 25122

Santa Fe, NM 87504-5122

Phone: 505-827-0700

Website: http://www.tax.newmexico.gov/
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules

NEW YORK

Taxpayer Assistance Center

W.A. Harriman Campus

Albany, NY 12227

Phone: 800-225-5829

Website: https://www.tax.ny.gov/
  • Military income: If your permanent home was New York 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 home in New York during tax year; 2) maintained a permanent home outside New York during the entire year; 3) spent less than 30 days in New York 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

NORTH CAROLINA

Department of Revenue

PO Box 25000

Raleigh, NC 27640

Phone: 877-252-4052

Website: https://www.ncdor.gov
  • 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.

NORTH DAKOTA

State Tax Commissioner

State Capitol

600 E. Boulevard Ave.

Bismarck, ND 58505-0599

Phone: 800-638-2901

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.

OHIO

Taxpayer Services Division

4485 Northland Ridge Blvd

Columbus, OH 43229

Phone: 800-282-1780

Website: http://www.tax.ohio.gov/
  • Military income: Military pay earned while stationed outside Ohio is tax-free.
  • Retired pay: Not taxable.

OKLAHOMA

Taxpayer Assistance Division

P.O. Box 53248

Oklahoma City, OK 73194-3248

Phone: 405-521-3160

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.

OREGON

Oregon Department of Revenue

955 Center St. N.E.

Salem, OR 97301-2555

Phone: 800-356-4222

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.

PENNSYLVANIA

Bureau of Individual Taxes

Taxpayer Inquiry Unit

Fifth Floor, Strawberry Square

Harrisburg, PA 17128

Phone: 717-787-8201

Website: http://www.revenue.pa.gov/
  • Military income: All active-duty pay earned outside state is exempt.
  • Retired pay: Not taxed.

RHODE ISLAND

Rhode Island Division of Taxation

1 Capitol Hill

Providence, RI 02908

Phone: 401-574-8829

Website: http://www.tax.state.ri.us
  • Military income: Follows federal tax rules.
  • Retired pay: Follows federal tax rules.

SOUTH CAROLINA

South Carolina Department of Revenue

P.O. Box 125

Columbia, SC 29214

Phone: 800-763-1295

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.

SOUTH DAKOTA

South Dakota Department of Revenue

445 E. Capitol Ave.

Pierre, SD 57501

Phone: 605-773-3311

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: 800-342-1003

Website: http://tn.gov/revenue/
  • Tennessee has no income tax, but it does have a tax on interest and dividends.

TEXAS

Comptroller of Public Accounts

Lyndon B. Johnson State Office Building

111 E. 17th St.

Austin, TX 78774

Phone: 800-252-5555

Website: http://comptroller.texas.gov/
  • No state income tax

UTAH

Utah Tax Commission

210 N. 1950 W.

Salt Lake City, UT 84134

Phone: 800-297-2200

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.

VERMONT

Vermont Department of Taxes

Taxpayer Services Division

133 State St.

Montpelier, VT 05609-1041

Phone: 802-828-2505

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.

VIRGINIA

Customer Services Section

P.O. Box 1115

Richmond, VA 23218-1115

Phone: 804-367-8031

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.

WASHINGTON

Taxpayer Services Division

P.O. Box 47478

Olympia, WA 98504-7478

Phone: 800-647-7706

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: 800-982-8297

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.

WISCONSIN

Wisconsin Department of Revenue

Individual Income Tax Assistance

P.O. Box 8906

Madison, WI 53708-8906

Phone: 608-266-2486

Website: https://www.revenue.wi.gov/
  • Military income: Follows federal tax rules.
  • Retired pay: All military retirement pay is exempt.

WYOMING

Department of Revenue

122 W. 25th St., 2 West

Cheyenne, WY 82002-0110

Phone: 307-777-5200

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.

American Samoa

Tax Division Government of American Samoa

Pago Pago, American Samoa 96799

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: 671-472-7471

Puerto Rico

Negociado de Asistencia

Contributiva y Legislación

Departamento de Hacienda

P.O. Box 565

San Juan, Puerto Rico 00902-6265

Phone: 787-721-2020, ext. 3611

Virgin Islands

Virgin Islands Bureau of Internal Revenue

9601 Estate Thomas

Charlotte Amalie

St. Thomas, U.S. Virgin Islands 00802

Phone: 340-774-5865

OTHER LINKS

VETERANS