It 4 Mil, 2008, Military Employee Exemption From Withholding (Page 2 of 2) in pdf

IT 4 MIL

Rev. 1/08

Page 2

Additional Information

Military pay and allowances for servicemembers of all military

Armed Forces in an Active Duty Other Than for Training status

components who are Ohio residents stationed inside Ohio are

and assigned to provide disaster relief assistance outside

subject to Ohio individual income tax and also to school district

Ohio.

income tax if the servicemember resides in a taxing school district.

Military pay and allowances received while a member of the



If a servicemember is not eligible to claim exemption from Ohio

National Guard or the Reserve components of the U.S. armed

income tax withholding, the servicemember should complete

forces in an Active Duty Other Than for Training status and

Ohio form IT 4, available on our Web site at tax.ohio.gov.

assigned to duty at any non-Ohio location in the continental

Division (A)(24) of Ohio Revised Code section 5747.01 provides

United States, along the U.S. borders, or at any overseas

that for taxable years beginning on and after Jan. 1, 2007 an Ohio

noncombat zone location.

resident servicemember can deduct active duty military pay and

Examples of military pay and allowances that do not qualify for

allowances that are included in federal adjusted gross income if

this deduction include the following:

those amounts are received while the servicemember is stationed

Military pay and allowances received while a member of the



outside Ohio.

active component of the U.S. armed forces who is assigned

The term “stationed” refers to an Ohio resident servicemember’s

to a permanent duty station inside Ohio and who departs

permanent place of military duty. Periods of training in which a

Ohio for a period of temporary duty for unit or individual training

servicemember, either individually or as part of a unit, departs

(e.g., training exercises, basic and advanced training

their permanent place of duty and then returns following the

courses, and additional skill training courses).

completion of the training, is not included in the definition of

Military pay and allowances received while a member of the



“stationed.”

National Guard or the Reserve components of the U.S. armed

Examples of military pay and allowances that do qualify for this

forces in an Active Duty for Training status who departs Ohio

deduction include the following:

for a period of temporary duty for unit or individual training

Military pay and allowances received while a member of the

(e.g., basic and advanced individual training, unit annual



Active Component of the U.S. Armed Forces and assigned

training, training exercises, basic and advanced training

to a permanent duty station outside Ohio.

courses, and additional skill training courses).

Military pay and allowances received while a member of the



National Guard or the Reserve Components of the U.S.

Federal Privacy Act Notice

Because we require you to provide us with a Social Security number, the Federal Privacy Act of

1974 requires us to inform you that your providing us your Social Security number is manda-

tory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this

information. We need your Social Security number in order to administer this tax. Your failure to

supply any information requested on a tax form prescribed by the tax commissioner may result

in (i) the imposition of penalties for failing to file a complete tax return or (ii) the denial of a

license, if applicable.

It 4 Mil, 2008, Military Employee Exemption From Withholding Page 2

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