MULTI-STATE MILITARY QUICK REFERENCE Survey of State Military Tax Breaks & Filing Rules FEBRUARY 15, 2021 © H&R BLOCK, INC. Confidential & Proprietary Work Product Multi-State Military Quick Reference Table of Contents Servicemembers’ Civil Relief Act (SCRA) ....................................................................................................... 3 Military Spouses Residency Relief Act (MSRRA) ........................................................................................... 5 SCRA / MSRRA Tax Protections Chart ........................................................................................................... 6 Home of Record v. State of Legal Residence (DD2058) ................................................................................ 7 Community Property States/U.S. Possessions .............................................................................................. 8 States with the Most Military Personnel or Bases ........................................................................................ 9 States with the Largest Military Bases .......................................................................................................... 9 Federal Extension Rules ................................................................................................................................ 9 Alabama ...................................................................................................................................................... 10 Arkansas ...................................................................................................................................................... 11 Arizona ........................................................................................................................................................ 13 California ..................................................................................................................................................... 15 Colorado ...................................................................................................................................................... 18 Connecticut ................................................................................................................................................. 20 District of Columbia .................................................................................................................................... 23 Delaware ..................................................................................................................................................... 24 Georgia ........................................................................................................................................................ 25 Hawaii ......................................................................................................................................................... 27 Iowa ............................................................................................................................................................. 29 Idaho ........................................................................................................................................................... 31 Illinois .......................................................................................................................................................... 33 Indiana ........................................................................................................................................................ 35 Kansas ......................................................................................................................................................... 37 Kentucky ...................................................................................................................................................... 39 Louisiana ..................................................................................................................................................... 41 Maine .......................................................................................................................................................... 43 Massachusetts ............................................................................................................................................ 46 Michigan ...................................................................................................................................................... 50 Minnesota ................................................................................................................................................... 52 Missouri ...................................................................................................................................................... 55 Mississippi ................................................................................................................................................... 57 Montana ...................................................................................................................................................... 58 © H&R Block, Inc. 1 | Page Multi-State Military Quick Reference Nebraska ..................................................................................................................................................... 60 New Hampshire........................................................................................................................................... 62 New Jersey .................................................................................................................................................. 63 New Mexico ................................................................................................................................................ 65 New York ..................................................................................................................................................... 67 North Carolina ............................................................................................................................................. 70 North Dakota............................................................................................................................................... 72 Ohio ............................................................................................................................................................. 74 Oklahoma .................................................................................................................................................... 76 Oregon ........................................................................................................................................................ 78 Pennsylvania ............................................................................................................................................... 81 Rhode Island................................................................................................................................................ 83 South Carolina ............................................................................................................................................. 85 Tennessee ................................................................................................................................................... 87 Utah ............................................................................................................................................................. 88 Vermont ...................................................................................................................................................... 90 Virginia ........................................................................................................................................................ 92 West Virginia ............................................................................................................................................... 94 Wisconsin .................................................................................................................................................... 96 Appendix ..................................................................................................................................................... 99 Note that the following states have no individual state income tax and are intentionally excluded from this document: • Alaska • Florida • Nevada • South Dakota • Texas • Washington • Wyoming © H&R Block, Inc. 2 | Page Multi-State Military Quick Reference Servicemembers’ Civil Relief Act (SCRA) On December 19, 2003, President Bush signed the Servicemembers Civil Relief Act (SCRA)1 to help ease the economic and legal burdens on military personnel called to active duty status in Operation Iraqi Freedom. The Act expands many of the previous law’s civil protections under the Soldiers & Sailors Civil Relief Act of 1940 and covers all active duty service members, reservists, and members of the National Guard while on active duty. The protection begins on the date of entering active duty and generally terminates within 30 to 90 days after the date of discharge from active duty. Jurisdiction of the Act reaches the United States, all states therein including political subdivisions, and all territory subject to the jurisdiction