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Guideline

Income Tax

Treatment of Military Personnel

Cory Fong

Tax Commissioner

Introduction

If you are a member of the U.S. armed forces, the National Guard, or reserve component of the U.S. armed forces,

this guideline provides information to help you answer the following questions:

●

Do I have to file a North Dakota individual income tax return?

●

What kinds of income are taxable?

●

What forms should I use?

●

Are there any special deductions or tax credits available to military personnel?

Unless otherwise stated in this guideline, the information in this guideline applies to tax years beginning on or

after January 1, 2001.

The following deﬁ nitions apply in this guideline:

Federal active duty—means duty or service in the U.S. Army, U.S. Navy, U.S. Air Force, U.S. Marine

Corps, and U.S. Coast Guard, under U.S. Code, Title 10. This includes duty or service of National Guard and

reserve members mobilized for federal active duty by the U.S. Government under U.S. Code, Title 10. For

purposes of applying the provisions of the Federal Servicemembers Civil Relief Act of 2003, this terminology

also means duty or service as a commissioned ofﬁ cer in the U.S. Public Health Service (U.S. Code, Title 42)

or the National Oceanic and Atmospheric Administration (U.S. Code, Title 15).

National Guard—means duty or service in the Army National Guard or the Air National Guard, under U.S.

Code, Title 32.

Reserve—means duty or service in one of the branches of the U.S. armed forces reserve, under U.S. Code,

Title 10.

In those states that have an income tax that applies to individuals, the income tax laws vary widely from state to

state. This guideline only provides information about North Dakota’s income tax laws and how they apply to

military personnel.

Servicemembers Civil Relief Act

The Federal Servicemembers Civil Relief Act applies to military personnel on federal active duty. It contains the

following three provisions that override state income tax laws to ease state tax obligations of military personnel on

federal active duty:

●

Military personnel on federal active duty are subject to orders that move them to

Legal Residence.

different duty stations within and without the United States. The Act provides that the legal residence (or

domicile) of military personnel on federal active duty does not change just because the U.S. Government

assigns them to a duty station in another state or country. If you entered the U.S. armed forces while a

North Dakota Ofﬁ ce of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127

701.328.1247

individualtax@nd.gov

Bismarck, ND 58505-0599

nd.gov/tax

Treatment Of Military Personnel Guideline - Income Tax - North Dakota Offi Ce Of State Tax Commissioner

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