North Dakota Tax Commissioner Issues Guideline on Income Tax Rules for Military Service Members

The North Dakota State Tax Commissioner issued guidelines explaining income tax rules for military service members. The guidelines cover deductions for military pay and retirement benefits, the Servicemembers Civil Relief Act’s provisions for determining domicile and exempting active duty pay from non-domiciliary state taxes, and filing requirements for service members based on their domicile status. [N.D. State Tax Comm’n, Guideline - Income Tax: Military Service Members, 04/01/25]

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