- General Rules
- Nonresident Military Service Personnel
- Where to Report on original tax Return; What to Enclose
- Massachusetts References
Military Service Compensation
- compensation earned by members of the armed forces for service in a combat zone
- any other military service compensation which is included in Mass gross income.
Nonresident Military Service Personnel:
Military service compensation paid by the United States to its uniformed military personnel assigned to duty at military posts, bases or stations within the commonwealth for services rendered by said personnel while on active duty shall be deemed to be from sources other than sources within the commonwealth.
Nonresident military service personnel with a filing requirement in Massachusetts because they have MA source income other than military source income:
- should not include any military service compensation as non-Massachusetts source income when determining whether they qualify for NTS or LIC;
- should include military service compensation as non-Massachusetts source income when determining the deduction and exemption ratio. Specifically, nonresident taxpayers filing Form 1-NR/PY must include any military service compensation received during the taxable year Line 14e of Form 1-NR/PY.
Where to Report on original tax Return; What to Enclose
- Enter amount on Form 1, Line 3 or Form 1-NR/PY, Line 5