nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

Does North Dakota provide any special deductions or tax credits for active or retired military personnel?

Current North Dakota individual income tax law provides only one special deduction for active members of the military. A member of the North Dakota National Guard or a reserve component of any branch of the U.S. armed forces who is mobilized for federal active duty under Title 10 of the U.S. Code may deduct the compensation received for the federal active duty service in calculating North Dakota taxable income. This does not include combat pay that is exempt from federal income tax. It also does not include compensation received for attending annual training, basic military training, professional military education, or active duty for which the member volunteered and did not receive mobilization orders.

Current North Dakota income tax law does not provide for any special deductions for retired military members, nor does it provide for any special tax credits for active or retired military personnel.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Does North Dakota provide any special deductions or tax credits for active or retired military personnel?

Current North Dakota individual income tax law provides only one special deduction for active members of the military. A member of the North Dakota National Guard or a reserve component of any branch of the U.S. armed forces who is mobilized for federal active duty under Title 10 of the U.S. Code may deduct the compensation received for the federal active duty service in calculating North Dakota taxable income. This does not include combat pay that is exempt from federal income tax. It also does not include compensation received for attending annual training, basic military training, professional military education, or active duty for which the member volunteered and did not receive mobilization orders.

Current North Dakota income tax law does not provide for any special deductions for retired military members, nor does it provide for any special tax credits for active or retired military personnel.

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