Military tax center
Military pay is taxed under two sets of rules at once: federal rules that are the same wherever you are stationed, and your state's rules on top of them. This section explains both in plain language, and shows you the government source behind every statement.
Need a simpler version?
Tell us what you're trying to understand and we'll focus this page on that part. The words and the sources stay exactly the same.
Choose your branch
The federal rules are the same for all six branches. Picking one is a way to find the pages that mention it — it does not change a rule.
Choose how you want to start
Start with your state
Look up what a state's own tax authority says about military pay and retirement.
Start with your branch
Army, Navy, Marine Corps, Air Force, Coast Guard or Space Force. The federal rules are the same for all six; this is a way to find them.
Start with your situation
Combat zone service, a PCS move, Guard or Reserve duty, a spouse's residency, or retirement.
How we know what we publish
Every statement here restates a specific government source: federal law, IRS guidance, or a state's own tax authority. We have read primary authority for 46 states so far, and 7 of them have a completed review published here. Where our reading is not finished we say so instead of guessing.
The Consumer Spot is an independent publisher. This is not a government website, and we are not affiliated with, endorsed by or connected to the IRS, the Department of Defense, any branch of the armed forces, the Department of Veterans Affairs or any state tax agency.
General education, built from primary government sources. Rules change, and your own facts matter. This is not individualized tax or legal advice.