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.

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.