National Guard and Reserve Pay — First $15,000 Excluded
The first $15,000 of salary for National Guard or reserve service is excluded from state income tax — drills, annual training, special schools and state active duty all qualify.
Verified August 20, 2026
What this benefit is
The first $15,000 of salary for National Guard or reserve service is excluded from state income tax — drills, annual training, special schools and state active duty all qualify.
What it's worth: First $15,000 of Guard/reserve salary excluded from state income tax
- For most drilling members the exclusion covers the whole of their Guard pay; the value is the state rate on the amount excluded.
Who is entitled to it
- You serve in the National Guard or a reserve component.
- Your home is in this state.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: With your return- 1Exclude the first $15,000 of Guard or reserve salary from state gross income.
- 2Qualifying pay is broad: inactive duty training (monthly and special drills, meetings), active duty training (summer camps, special schools, cruises), and state active duty (emergency call-ups).
- 3Combat zone pay is separately exempt in full when the zone is Presidentially designated.
- File with
- The state revenue department, on your annual return
- Annual
- Claimed once a year.
Sources
- authority · published policyDepartment of Revenue — Individual Income Tax FAQ, "Does the state exempt any portion of military pay?"
Why only one source type: The administering department's own FAQ states the $15,000 figure and enumerates the qualifying duty types.
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.