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Pennsylvania Military Pay for PA Personal Income Tax Purposes Brochure
Extracted from PDF file 2023-pennsylvania-form-rev-612.pdf, last modified April 2015Military Pay for PA Personal Income Tax Purposes Brochure
If I have a military address, how should I enter my address on tax forms or correspondence to the department? When identifying a military address, please include your APO or FPO address. Examples: Kevin Taxpayer Unit 2050 Box 4190 APO AP 96278-2050 Sharon Taxpayer USCGC Hamilton FPO AP 96667-3931 Extensions of Time to File for Combat Zone and Hazardous Duty Service Pennsylvanians serving in combat zones or qualified hazardous duty areas designated by the U.S. President are given the same additional time to file state income tax returns and make payments as is allowed for federal income tax purposes. The deadline is automatically extended to 180 days from the last day of service or the last day of continuous hospitalization for injury incurred in one of these areas. If you served in a combat zone and are filing after the April due date, print COMBAT ZONE at the top of your return and include a copy of your military orders. Mail to: Regarding: COMBAT ZONE PA Department of Revenue Bureau of Individual Taxes PO Box 280600 Harrisburg, PA 17128-0600 For general tax questions: Online Customer Service Center www.revenue.pa.gov MilitarY PaY For Pa Personal inCoMe tax PurPoses Taxpayer Service & Information Center Personal Taxes: 717-787-8201 Business Taxes: 717-787-1064 e-Business Center: 717-783-6277 1-888-PATAXES (728-2937) Touch-tone service is required for this automated, 24-hour, toll-free line. Call to order forms or check the status of a corporate tax account. Automated Forms Ordering Message Service 1-800-362-2050 Services for Taxpayers with Special Hearing and/or Speaking Needs 1-800-447-3020 Call or visit the Revenue district office nearest you, listed in the government pages of your local phone directory. If filing electronically, fax or mail copies of military orders, printing COMBAT ZONE at the top. Fax orders to 717-772-4193 or mail them to: Regarding: COMBAT ZONE PA Department of Revenue Electronic Filing Section PO Box 280507 Harrisburg, PA 17128-0507 www.revenue.pa.gov REV-612 PO (04-15) Is military pay taxable for PA personal income tax purposes? Military pay (including compensation for weekend drills) earned within and outside Pennsylvania by PA residents is subject to PA personal income tax as compensation. Income received by a PA resident for all military service performed inside Pennsylvania – even if on federal active duty or federal active duty for training – is fully taxable, unless for active military duty within PA for an emergency pursuant to 35 PA C.S. Ch. 76. PA reservists and National Guard members ordered to active duty for training pursuant to Title 10 or Title 32 of the U.S. Code are on federal active duty. When performing active duty service outside Pennsylvania, such military pay is not subject to PA personal income tax. My employer pays the difference between my regular wages and military pay when I am on duty. Is this taxable? Is service to the U.S. Public Health Service, National Oceanic and Atmospheric Administration (NOAA) or U.S. Foreign Service considered federal active duty? However, differential pay is not subject to PA personal income tax for service members on active duty in combat zones or hazardous duty zones. Military pay received while on federal active duty or federal active duty for training outside Pennsylvania is not taxable. No, a PA resident in the U.S. Public Health Service, NOAA or U.S. Foreign Service is not on federal active duty as a member of the armed forces. His or her income is subject to PA personal income tax. Generally, what determines whether military pay is taxable for residents of Pennsylvania? What is considered evidence of active duty? Active duty military pay is not subject to PA personal income tax if earned by a PA resident serving full-time active duty or federal active duty for training outside the state. However, other income earned, received or realized is taxable. Service members must submit copies of military orders assigning out-of-state active duty with tax returns. Is military service performed outside Pennsylvania subject to PA personal income tax? No. Income received for military service outside Pennsylvania while on active duty as a member of the armed forces is not taxable as compensation. Therefore, when completing a PA personal income tax return, PA-40, military taxpayers should not include military pay earned outside Pennsylvania on Line 1a. Such taxpayers should submit copies of W-2 forms and military orders, along with an explanation of the amount of income excluded from Line 1a. Residents must provide proof they earned the military income excluded from taxable compensation outside Pennsylvania while on federal active duty. The department will accept the authority section of the military orders directing the PA resident to federal active duty outside Pennsylvania as proof. When the authority for reporting to active duty is a federal statute – such as 32 U.S.C. §§316, 502, 503, 504 or 505 – the department presumes federal active duty. However, military pay is subject to PA personal income tax if the authority for reporting to active duty is a PA statute, such as P.S. §508 or §3102. What do I need to submit with my tax return to show I was on active duty outside Pennsylvania? Along with your PA return, submit copies of your military orders and explain where you earned active duty pay. Your W-2 form may indicate active duty, but the department will not process your return without proof you earned that active duty military pay outside of Pennsylvania. www.revenue.pa.gov Yes. Pennsylvania taxes the difference between military pay and regular wages when an employer compensates a service member. How does my nontaxable military pay affect Tax Forgiveness? Military pay not reported as income on a PA-40 personal income tax return should be included in eligibility income for Tax Forgiveness. However, hazardous duty pay or pay earned in combat zones is not included in eligibility income for Tax Forgiveness. How does the federal Military Spouses Recovery Relief Act of 2009 affect state taxation of income earned by a service member’s nonmilitary spouse? The Military Spouses Residency Relief Act (MSRRA) permits a service member’s nonmilitary spouse to retain status as an out-of-state resident and source any nonmilitary compensation to the state of residence under the following circumstances: • The service member must be in Pennsylvania in compliance with military orders. • The service member’s spouse must be in Pennsylvania solely to be with his/her spouse. • The service member’s spouse must have the same domicile (legal residence) as the service member. For detailed information on how MSRRA impacts state taxation of income earned by a service member’s nonmilitary spouse, please review Tax Bulletin 2010-01 on the department’s website, www.revenue.pa.gov.
Brochure: Military Pay for PA Personal Income Tax Purposes (REV-612)
More about the Pennsylvania Form REV-612 Individual Income Tax TY 2023
We last updated the Military Pay for PA Personal Income Tax Purposes Brochure in February 2024, so this is the latest version of Form REV-612, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form REV-612 directly from TaxFormFinder. You can print other Pennsylvania tax forms here.
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TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form PA-40 | Pennsylvania Income Tax Return |
| Form 40 Instruction Booklet | Income Tax Return Instruction Booklet (PA-40) |
| Form PA-40 SP | PA Schedule SP - Special Tax Forgiveness |
| Form PA-40 A | PA Schedule A - Interest Income |
| Form PA-40 PA-V | PA-40 Payment Voucher |
View all 175 Pennsylvania Income Tax Forms
Form Sources:
Pennsylvania usually releases forms for the current tax year between January and April. We last updated Pennsylvania Form REV-612 from the Department of Revenue in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Pennsylvania Form REV-612
We have a total of three past-year versions of Form REV-612 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form REV-612
Brochure: Military Pay for PA Personal Income Tax Purposes (REV-612)
2022 Form REV-612
Brochure: Military Pay for PA Personal Income Tax Purposes (REV-612)
2021 Form REV-612
Brochure: Military Pay for PA Personal Income Tax Purposes (REV-612)
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