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Information for military personnel and veterans

Resident status and filing requirements

Claiming the election under the Servicemembers Civil Relief Act (SCRA)

Taxability of military pay

Taxability of military spouse's pay

Combat zone pay

New York State organized militia

Military pensions

Filing due dates

Additional information

Resident status and filing requirements

Rules for all taxpayers

To determine if you are a New York State resident for income tax purposes, you must consider where your domicile was and where you maintained a permanent place of abode during the tax year.  For more information, see income tax definitions to determine your resident status.

However, these rules may not apply if you (or your spouse) elect different resident statuses under the federal Servicemembers Civil Relief Act (SCRA).

Once you have determined your resident status, click on the corresponding link to learn which New York State return, if any, is required:

Election for servicemembers and their spouses

New York State conforms to the Servicemembers Civil Relief Act (SCRA). For tax years 2023 and after, if you are a servicemember, you and your spouse may each elect to use any of the following:

  • your residence or domicile
  • the residence or domicile of your spouse
  • your permanent duty station

Note: This election is for any taxable year of the marriage, regardless of the date you were married.  You are considered married for a tax year if you are legally married at the end of the year.

Claiming the election under the Servicemembers Civil Relief Act (SCRA)

How to claim the election for tax year 2023

If you already filed a 2023 Form IT-201, Resident Income Tax Return, and you want to elect a different state of residence due to SCRA, file a 2023 Form IT-203-X, Amended Nonresident and Part-Year Resident Income Tax Return, and enter special condition code M4 in the item F box. 

If you already filed a 2023 Form IT-203, Nonresident and Part-Year Resident Income Tax Return, and you want to elect New York State as your state of residence due to SCRA, file a 2023 Form IT-201-X, Amended Resident Income Tax Return, and enter special condition code M4 in the item G box. 

Generally, the filing status reported on your New York State and federal returns must match. However, under SCRA, you and your spouse may elect different states of residence.  This may result in a change in filing status for New York State purposes only.

If your election under SCRA changes your filing status from Married Filing Jointly to another filing status, you and your spouse must file a paper 2023 amended return and clearly write SERVICEMEMBER RELIEF on the top of the first page of the amended return.

How to claim the election for tax years 2024 and after

If you elect New York as your state of residence under SCRA and you are required to file a return, file Form IT-201, Resident Income Tax Return, and enter the applicable special condition code(s) for you and your spouse in Item G. 

If you elect a state other than New York as your state of residence under SCRA, and you are required to file a return, file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, and enter the applicable special condition code(s) for you and your spouse in Item F. 

Special condition codes for tax years 2024 and after:
  • M4 – You are a military servicemember and you are electing to use your own state of legal residence or domicile for state income tax purposes.
  • M5 – You are a military servicemember and you are electing to use your spouse’s state of legal residence or domicile for state income tax purposes.
  • M6 – You are a military servicemember and you are electing to use the state where your permanent duty station is located for state income tax purposes.
  • M7 – You are a civilian spouse of a military servicemember, and you are electing to use your own state of legal residence or domicile for state income tax purposes.
  • M8 – You are a civilian spouse of a military servicemember, and you are electing to use your spouse’s state of legal residence or domicile for state income tax purposes.
  • M9 – You are a civilian spouse of a military servicemember, and you are electing to use the state where the servicemember’s permanent duty station is located for state income tax purposes.

Taxability of military pay

The taxability of your military pay is determined by your residency.

  • If you are a resident of New York State, your military pay is subject to New York State income tax to the same extent it is subject to federal income tax.
    • If you are a resident of New York State required to file a return, use Form IT-201, Resident Income Tax Return.
  • If you are a nonresident of New York State, your military pay is not subject to New York State income tax.
    • If you are a nonresident of New York State required to file a return, use Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

If you are a nonresident, other income that you receive from New York State sources may be subject to tax.

These rules apply for both New York City and Yonkers income tax purposes.

Taxability of military spouse's pay

If you are a military spouse, you may be entitled to certain tax benefits under SCRA in addition to the residency election. These benefits include possible exemption from New York State personal income tax withholding (see Form IT-2104-E, Certificate of Exemption from Withholding) and income excluded from New York State source income, if:

  • you are a nonresident of New York State, and
  • you are in New York State solely to be with your servicemember spouse who is in New York State in compliance with their military orders.

Combat zone pay

Military pay received for active service as a member of the armed services of the United States in an area designated as a combat zone is exempt from New York State, New York City, and Yonkers taxes. You are entitled to a New York subtraction modification in computing your New York adjusted gross income for the amount of combat pay included in your federal income.

New York State organized militia

The New York State organized militia includes the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard.

If you are a member of the New York State organized militia, you are entitled to a New York subtraction modification in computing your New York adjusted gross income (AGI) if:

  • Your federal income includes any pay received as a member of the New York State organized militia for performing active service within New York State due to:
    • state active-duty orders issued under New York Military Law section 6.1, or
    • active service of the United States pursuant to federal active-duty orders, for service other than training, issued under United States Code Title 10.

However, income received for regular duties in the organized militia (for example, pay received for the annual two-week training program) does not qualify for this subtraction modification.

Military pensions

Pension payments received by retired military personnel or their beneficiaries are totally exempt from New York State, New York City, and Yonkers income taxes.

Filing due dates

  • April 15, 2025
  • June 16, 2025, if you are stationed in a foreign country when your return is due
  • For combat zone extensions, see Publication 361.

Additional information

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