If I have a military address, FOR MORE INFORMATION: PENNSYLVANIA
how should I address my
When using a military address, please use Online Customer Service Center
your APO or FPO address. Examples:
Kevin Taxpayer Sharon Taxpayer
24-hour FACT & Information Line
Unit 2050 Box 4190 USCGC Hamilton 1-888-PATAXES (1-888-728-2937) FOR PA PERSONAL INCOME TAX PURPOSES
APO AP 96278-2050 FPO AP 96667-3931 Touch-tone service is required.
Combat Zone and Hazardous Duty This automated service allows you to:
Pennsylvanians serving in combat zones or Check on the progress of your
qualified hazardous duty areas designated by Personal Income Tax return,
payment or refund, and your
the President of the United States are given
Property Tax/Rent Rebate claim.
the same additional time to file their state
income tax returns and make payments as Order a form, which can be either
allowed for federal income tax purposes. The faxed or mailed to you.
deadline is automatically extended to 180
days from the last day of service or the last Obtain answers to the most
day of continuous hospitalization for injury commonly asked questions for
incurred in one of these areas. If you served in personal and business taxes.
a combat zone and are filing after the April due
date, print COMBAT ZONE at the top of your Forms Ordering Message Service
return and include a copy of your military 1-800-362-2050
orders. Mail to:
Regarding: COMBAT ZONE Services for Taxpayers with Special Hearing
and/or Speaking Needs (TT only)
PA Department of Revenue
Bureau of Individual Taxes
PO Box 280600
Harrisburg, PA 17128-0600 Taxpayer Service & Information Center
Personal Taxes: (717) 787-8201
If you are filing your return electronically, you Business Taxes: (717) 787-1064
must still fax or mail copies of your orders. e-Business Center: (717) 783-6277
Print COMBAT ZONE at the top of your
orders. Fax your orders to (717) 772-4193 or Call or visit your local
mail your orders to: Department of Revenue district office.
Regarding: COMBAT ZONE
PA Department of Revenue
Electronic Filing Section
PO Box 280507
Harrisburg, PA 17128-0507 REV-612 PO (7-06)
Is military pay taxable for PA copy of your W-2 and your orders with an 505, the Department presumes federal
Personal Income Tax purposes? explanation of the amount of income excluded active duty.
Military pay, including compensation for week- from Line 1a.
However, military pay is taxable compensa-
end drills, earned in and outside of Pennsylva- PA reservists and National Guard members tion if the authority for reporting to active duty
nia by PA residents is fully taxable as ordered to active duty for training pursuant to is a PA statute, such as P.S. §§508 or 3102.
Title 10 or Title 32 of the U.S. Code are on fed-
Income received by a PA resident for all mili- eral active duty. When performing active duty
tary service performed inside Pennsylvania, service outside Pennsylvania, such military What do I need to submit with my tax
even if on federal active duty or federal active pay received is not taxable. return to show that I was on active
duty for training, is fully taxable. duty outside of Pennsylvania?
Military pay received while on federal active Along with your PA return, submit copies of
Is the U.S. Public Health Service, the
duty or federal active duty for training outside National Oceanic and Atmospheric your orders and explain where you earned
Pennsylvania is not taxable. Administration (NOAA), or the U.S. your active duty pay. Your W-2 form may
Foreign Service considered federal indicate active duty, but the Department will
Generally, what determines whether active duty? not process your return without the proof that
military pay is taxable for residents of No. There is a distinction between the armed you earned that active duty military pay out-
Pennsylvania? forces and other uniformed services. A PA side of Pennsylvania.
Active duty military pay is not taxable for resident in the U.S. Public Health Service,
Pennsylvania purposes if earned by a PA res- NOAA, or the U.S. Foreign Service is not on My employer pays the difference
ident serving on full-time active duty or feder- federal active duty as a member of the
between my regular wages and
al active duty for training outside the state. armed forces. His or her income is PA t a x-
military pay when I am on duty. Is
However, other income earned, received, or able compensation.
realized is still taxable. Submit a copy of the this taxable?
military orders that assign the out-of-state Yes. Pennsylvania taxes the diff e r e n c e
active duty with your tax return. What is considered evidence of between your military pay and your regular
wages when your employer compensates you.
Residents must provide proof that they
Is military service performed outside earned the military income they excluded from
of Pennsylvania taxable for PA taxable compensation outside Pennsylvania How does my nontaxable military
residents as personal income? pay affect Tax Forgiveness?
while on federal active duty.
No. Income received for military service out-
The Department will accept the authority Military pay that you did not report as income
side Pennsylvania while on active duty as a
section of the military orders directing the PA on your PA-40 Personal Income Tax return
member of the armed forces of the United
States is not taxable as compensation. There- resident to federal active duty outside Penn- should be added to eligibility income for Tax
fore, when completing your PA Income Tax sylvania as proof. When the authority for Forgiveness. However, you do not have to
return, do not include military pay earned out- reporting to active duty is a federal statute, include hazardous duty pay or pay earned in
side of Pennsylvania on Line 1a. Submit a such as 32 U.S.C. §§316, 502, 503, 504 or combat zones.