Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)
ND residents serving on active duty, National Guard, or Reserve may be eligible for specific deductions; nonresidents stationed in ND with no other ND income generally are not required to file.
State BenefitNorth DakotaTax Benefits
Verified September 30, 2026 against tax.nd.gov
At a glance
- Benefit type
- Tax Benefits — North Dakota
- Who it's for
- Active Duty, National Guard, Reservists
- VA rating needed
- No rating requirement
- Estimated value
- Varies; see ND Tax Commissioner Military Service Members guideline
- Where it applies
- North Dakota
- Last verified
- September 30, 2026
What is Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?
Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) is a North Dakota tax benefits benefit for active duty, national guard, reservists. ND residents serving on active duty, National Guard, or Reserve may be eligible for specific deductions; nonresidents stationed in ND with no other ND income generally are not required to file. The listed value is Varies; see ND Tax Commissioner Military Service Members guideline.
Who qualifies
- Active Duty
- National Guard
- Reservists
- Through veteran sponsor (any rating)
- North Dakota residency
Who is eligible
Eligibility
Active duty service members, National Guard members, and Reservists.
What Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) covers
Covers
ND residents with a permanent home in North Dakota are generally subject to tax on all income (including military pay) regardless of where earned, but may qualify for specific military-related deductions outlined in the Tax Commissioner's Military Service Members guideline. Nonresident service members stationed in ND with no other North Dakota income source generally are not required to file a ND return.
Important to know
See the Tax Commissioner's Military Service Members guideline for current deductions, credits, and filing requirements.
Verified information & sources
- Last verified
- September 30, 2026
- Official source
- tax.nd.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
How VetUnlock verifies benefitsFrequently asked questions about Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)
Who qualifies for Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?
Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) is for Active Duty, National Guard, Reservists; Through veteran sponsor (any rating); north dakota residency. See the eligibility details on this page and confirm with the official source before applying.
How much is Military Pay Income Tax Treatment (Active Duty / Guard / Reserve) worth?
The listed value is Varies; see ND Tax Commissioner Military Service Members guideline. Amounts can change — confirm the current figure at the official source linked on this page.
How do I apply for Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?
Apply through the official source linked on this page. A county Veterans Service Officer (VSO) can review your eligibility and help you file at no cost.
Where can I verify Military Pay Income Tax Treatment (Active Duty / Guard / Reserve)?
Benefit rules and dollar amounts change, so always confirm current details at the official source linked on this page. A free, accredited county or state Veterans Service Officer (VSO) can also verify your eligibility and help you apply.
Other North Dakota Tax Benefits
- Military Retirement Pay State Income Tax ExemptionFull exemption of military retirement incomeMilitary retirement pay equal to the federally-taxable amount may be deducted from North Dakota taxable income (effective for tax years 2019+).
- Disabled Veteran's Property Tax CreditVaries; potentially thousands per year at 100%Property tax credit proportional to disability rating, up to $9,000 of taxable valuation (~$200,000 true and full value) of the homestead, for 50%+ disabled veterans.
- Paraplegic / Specially Adapted Housing Property Tax ExemptionProperty tax exemption on a portion of homestead value (cap per NDCC 57-02-08)Property tax exemption on the homestead (fixtures, buildings, improvements) for paraplegic disabled veterans or veterans awarded VA specially adapted housing, including unremarried surviving spouses.