Special Benefits for Military Personnel Within Combat Zones
 

Note: Taxpayers can use the "links" menu item on the main FTA page at http://www.taxadmin.org to quickly reach each state's tax agency web site, where additional detail is often available. Information is frequently found through the Search function or the Frequently Asked Questions feature.

 

Alabama	Alabama follows federal guidelines. See ADOR News Release and Commissioner's Filing Extension Order dated April 10, 2003.
Alaska	No broad-based individual income tax.
Arizona	Follows federal guidelines. Also, the state excludes from taxation the full amount of compensation received, even for officers, for active military service performed while in a combat zone.
Arkansas	Follows federal guidelines.
California	Follows federal guidelines; see FTB Pub. 1021 California Tax Information for Military Personnel -- Extensions and Income Exclusions.
Colorado	Follows federal guidelines.
Connecticut	Follows federal guidelines; Informational Publication IP 2002(22).
Delaware	Follows federal guidelines.
D.C.	Follows federal guidelines.
Florida	No broad-based individual income tax.
Georgia	Follows federal guidelines.
Hawaii	Automatic extension of four months for all taxpayers. Another two month extension is available if needed.
Idaho	Follows federal guidelines.
Illinois	Follows federal guidelines.
Indiana	Follows federal guidelines; see Information Bulletin #27.
Iowa	Follows federal guidelines; see Publication 78-583 Income Tax Information for Military Personnel. Iowa's filing deadline is April 30 and taxpayers receive an automatic six-month extension of time to file (interest applies). Also, Iowa does not limit support to combat zone personnel and support personnel deployed overseas; extensions apply also to combat zone support personnel deployed in another state or country.
Kansas	Follows federal guidelines.
Kentucky	Follows federal guidelines, except that military personnel serving in a combat zone have 12 months instead of 180 days to file and pay income taxes.
Louisiana	Follows federal guidelines; see Revenue Information Bulletin No. 03-008.
Maine	Follows federal guidelines.
Maryland	Follows federal guidelines.
Massachusetts	Follows federal guidelines.
Michigan	Michigan exempts income received for services performed in the Armed Forces. Also, an automatic extension of time to file is available to single and joint filers for 180 days after leaving the combat zone. All interest and penalties are waived during the extension. There is no requirement to send in estimated payments before being granted the extension. See Revenue Administrative Bulletin 1991-2.
Minnesota	Follows federal guidelines; see Extensions for Active Duty Military Personnel and Income Tax Fact Sheet #5: Military Personnel.
Mississippi	Follows federal guidelines.
Missouri	Follows federal guidelines.
Montana	Follows federal guidelines.
Nebraska	Follows federal guidelines.
Nevada	No broad-based individual income tax.
New Hampshire	Military personnel in the combat area who cannot file and pay the state’s Interest and Dividends tax by the deadline may request an abatement of penalty.
New Jersey	Follows federal guidelines; see New Jersey Bulletin GIT-7, Military Personnel.
New Mexico	Follows federal guidelines.
New York	Follows federal guidelines; see Publication 361: New York State Income Tax Information for Military Personnel and Veterans for Tax Year 2002.
North Carolina	Follows federal guidelines; see State Tax Relief for U.S. Troops Serving in a Combat Zone.
North Dakota	Follows federal guidelines.
Ohio	Estimated income tax payments, income tax return payments, and income tax return filings will be extended for 180 days beyond the period of service in the combat zone, plus time in missing-in-action status and time in continuous hospitalization outside the United States, up to five years of hospitalization within the United States resulting from injuries received in the combat zone; see IT-2002-01.
Oklahoma	Filing of return and payment of income tax extended to the 15th day of the third month following the month in which the taxpayer returns to Oklahoma or is discharged from the hospital. Upon request, members of the Armed Forces may be granted an additional extension of time without incurring liabilities for penalties or interest.
Oregon	Follows federal guidelines; see Military Questions and Answers on state web site.
Pennsylvania	Follows federal guidelines, except that individuals serving in a "qualified hazardous duty area" must apply for an extension of time to file; search online customer service center.
Rhode Island	Follows federal guidelines.
South Carolina	Follows federal guidelines. See Temporary Advisory Opinion (temporary revenue procedure) TRP 03-02.
South Dakota	No broad-based individual income tax.
Tennessee	Military personnel in a combat zone will receive an automatic extended deadline for filing returns for the state's "Hall income tax" (a tax on investment income). Also, the deadline has been extended for the professional privilege tax, normally due June 1 and paid by doctors and certain other professionals who have been deployed. Both return and payment will be due 90 days Follows conclusion of hostilities or 90 days after personnel are transferred from the combat zone. Penalty and interest do not apply during the extension period. Taxpayers are asked to note the combat zone status on the return. Collections and audit notices should be returned with a note stating the combat zone status; action will be suspended.
Texas	No broad-based individual income tax.
Utah	Follows federal guidelines.
Vermont	Follows federal guidelines.
Virginia	Follows federal guidelines; extension also available to members of Virginia National Guard on active duty 30 days or more.
Washington	No broad-based individual income tax.
West Virginia	Follows federal guidelines.
Wisconsin	Follows federal guidelines; see Publication 401.
Wyoming	No broad-based individual income tax.