Military Money, Marine Corps Money, Marine Corps pay, pay charts - Marine Corps Times

Navigate your state (A – H)

Below is a state-by-state guide with general information on filing your state income tax return for 2006. For more information, see the Web sites or call the phone numbers listed for each state.

Alabama

Alabama Department of Revenue

50 N. Ripley St.

Montgomery, AL 36132

(334) 242-1170

Refund: (334) 353-2540

Web site: www.revenue.alabama.gov

Military income exemptions: Combat pay is excluded for active-duty personnel (officers and enlisted).

Exit bonuses/separation pay: First $25,000 of severance pay (including unemployment compensation, termination pay or income from a supplemental income plan) is exempt.

Retired pay/survivor benefits: Not taxed.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from an Alabama source, he may be required to file Alabama Form 40NR.

Permits separate returns even if a joint federal return is filed? Yes

Maximum tax rate: 5 percent

Deadline: April 16

Alaska

State of Alaska Tax Division

Juneau Office

333 W. Willoughby Ave., 11th Floor, Side B

P.O. Box 110420

Juneau, AK 99811-0420

(907) 465-2320

Fax: (907) 465-2375

Web site: www.revenue.state.ak.us

No state income tax. Qualified residents can receive the Permanent Fund Dividend. Visit the Alaska Permanent Fund Corp. Check Web site (www.apfc.org) for more information.

Arizona

Arizona Department of Revenue

1600 W. Monroe

Phoenix, AZ 85007-2650

(602) 255-3381

Forms: (602) 542-4260

Refund: (602) 255-3381

Web site: www.azdor.gov

Military income exemption: As of 2006, Arizona does not tax active-duty military pay. A full-year resident may take the subtraction on Form 140, a part-year resident on Form 140PY. Otherwise, follows federal tax rules. See IRS Publication 17 and IRS Publication 3.

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: Up to $2,500 of military retirement pay and/or survivor benefits excluded.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from an Arizona source, he may be required to file Arizona Form 140NR.

Permits separate returns even if a joint federal return is filed? Yes

Maximum tax rate: 4.79 percent

Deadline: April 16

Arkansas

Arkansas Department of Finance and Administration

Office of Income Tax Administration

Individual Income Tax Section

1816 W. Seventh St., Room 2300

Ledbetter Building

Little Rock, AR 72201

(501) 682-7225

Fax: (501) 682-7692

Refund: (501) 682-1100

E-mail: individual.income@rev.state.ar.us

Web site: www.arkansas.gov/dfa

Military income exemptions: Combat pay is excluded. First $9,000 of military enlisted compensation is exempt; first $6,000 for officers is exempt. Veterans Affairs disability income is excluded.

Exit bonuses/separation pays: Follows federal tax rules. See IRS Publication 17.

Retired pay/survivor benefits: Up to $6,000 of federal retirement pay and/or survivor benefits is exempt.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from an Arkansas source, he may be required to file Arkansas Form AR1000NR.

Permits separate returns even if a joint federal return is filed? Yes

Maximum tax rate: 7 percent

Deadline: April 16

California

California Franchise Tax Board

P.O. Box 942840

Sacramento, CA 94240-0040

(800) 852-5711

(916) 845-6500 (outside the U.S.)

Web site: www.ftb.ca.gov

Military income exemptions: Follows federal tax rules. See IRS Publication 17 and IRS Publication 3.

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: Follows federal tax rules.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from a California source, he may be required to file California Schedule CA (540NR).

Permits separate returns even if a joint federal return is filed? Yes

Maximum tax rate: 9.3 percent

Deadline: April 16

Colorado

Colorado Department of Revenue

1375 Sherman St.

Denver, CO 80261

(303) 238-7378

Forms: (303) 238-3278

Refund: (303) 238-3278

Web site: www.taxcolorado.com

Military income exemptions: Follows federal tax rules. See IRS Publication 17 and IRS Publication 3.

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: People who were 55 to 64 years of age as of Dec. 31 may exclude up to $20,000 of their military retirement benefits received during the calendar year. People who were 65 or older as of Dec. 31 may exclude up to $24,000.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from a Colorado source, he may be required to file Colorado forms 104 and 104PN.

Permits separate returns even if a joint federal return is filed? No

Maximum tax rate: 4.63 percent flat tax

Deadline: April 16

Connecticut

Department of Revenue Services

Taxpayer Services Division

25 Sigourney St.

Hartford, CT 06106-5032

(800) 382-9463 (in state)

(860) 297-5962 (within Hartford area or out of state)

Refund: (860) 297-5962

Web site: www.ct.gov/drs

Military income exemptions: Follows federal tax rules. See IRS Publication 17 and Connecticut Informational Publication 2006 (23), “Income Tax Information for Armed Forces Personnel and Veterans.”

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: Follows federal tax rules.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from a Connecticut source, he may be required to file Connecticut Form CT-1040NR/PY.

Permits separate returns even if a joint federal return is filed? Yes, if the spouses have different residency statuses.

Maximum tax rate: 5 percent

Deadline: April 16

Delaware

Delaware Division of Revenue

Carvel State Office Building

820 N. French St.

Wilmington, DE 19801

(302) 557-8200

Fax: (302) 557-8202

Refund: (866) 276-2353

Web site: www.state.de.us/revenue

Military income exemptions: Follows federal tax rules. See IRS Publication 17 and IRS Publication 3.

Exit bonuses/separation pay: Follows federal tax rules.

Retired pay/survivor benefits: Up to $2,000 of military retirement excluded for individuals under age 60; up to $12,500 excluded if 60 or older.

Accepts computer forms? Yes

Allows electronic filing? Yes

Permits separate returns even if a joint federal return is filed? Yes

Nonresident filing: If the military nonresident has nonmilitary income from a Delaware source, he may be required to file Delaware Schedule 200-02 NR.

Maximum tax rate: 5.95 percent

Deadline: April 30

District of Columbia

Office of Tax and Revenue

Taxpayer Service Center

941 N. Capitol St. N.E., 8th Floor

Washington, DC 20002

(202) 727-4829

E-mail: otr.ofco@dc.gov

Web site: www.taxpayerservicecenter.com

Military income exemptions: Follows federal tax rules. See IRS Publication 17 and IRS Publication 3.

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: Up to $3,000 of military pay excluded for individuals 62 or older. Survivor benefits are taxable.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filings: Nonresidents not subject to income tax withholding.

Permits separate returns even if a joint federal return is filed? Yes

Maximum tax rate: 8.7 percent

Deadline: April 17

Florida

Florida Department of Revenue

Taxpayer Services

1379 Blountstown Highway

Tallahassee, FL 32304-2716

(800) 352-3671 (in state)

(850) 488-6800

Forms: (850) 488-8422

Refund: (850) 488-8937

Web site: http://dor.myflorida.com

No state income tax: Legal residents no longer are subject to a tax on intangible assets such as stocks, bonds or mutual funds. The last annual intangible tax return that these taxpayers were required to file was the 2006 return, which was due by June 30, 2006. Intangible taxes owed to the state for that return or prior years are still due.

Georgia

Georgia Department of Revenue

1800 Century Center Blvd. N.E.

Atlanta, GA 30345-3205

(404) 417-4477

(877) 602-8477

Fax: (404) 417-2438 or (877) 602-8477 (outside Atlanta)

Forms: (404) 417-6011

Refund: (404) 656-6286 (Atlanta area); (800) 338-2389 (in state); (877) 602-8477 (out of state)

E-mail: taxpayer.services@dor.ga.gov

Web site: www.etax.dor.ga.gov

Military income exemptions: Beginning in tax year 2003, Guard/reserve combat pay is not taxed. A copy of your federal return must be attached to your Georgia return to qualify for this exclusion. Amounts excluded on your federal return cannot be excluded on your Georgia return. See IT511 tax booklet, Page 4.

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: Exempts up to $25,000 for people 62 and older or totally disabled. Amount doubles for married couples filing joint returns and both receiving retirement income.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filings: If the military nonresident has nonmilitary income from a Georgia source, he may be required to file Georgia Form 500.

Permits separate returns even if a joint federal return is filed? Yes, if one spouse is a Georgia resident and the other is a nonresident.

Maximum tax rate: 6 percent

Deadline: April 16

Hawaii

Hawaii Department of Taxation

P.O. Box 259

Honolulu, HI 96809-0259

(808) 587-4242

(808) 587-6515 (January-April 20)

(800) 222-3229 (outside Hawaii)

Refund: (808) 587-4242

E-mail: taxpayer.services@hawaii.gov

Web site: www.state.hi.us/tax

Military income exemptions: First $2,998 of National Guard and reserve pay excluded. Otherwise, follows federal tax rules. See IRS Publication 17 and IRS Publication 3.

Exit bonuses/separation pays: Follows federal tax rules.

Retired pay/survivor benefits: Not taxed.

Accepts computer forms? Yes

Allows electronic filing? Yes

Nonresident filing: If the military nonresident has nonmilitary income from a Hawaii source, he may be required to file Hawaii Tax Form N-15.

Permits separate returns even if a joint federal return is filed? Yes

Maximum tax rate: 8.25 percent

Deadline: April 20