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California Income Tax Exclusion for Military Pay Earned While Stationed Outside California

California Franchise Tax Board
Full exclusion from California income tax on military pay earned while stationed outside California

If you are a California resident service member stationed outside California, your military pay is not taxed by California. Military pay you earn while stationed in California is still subject to state income tax.

Check eligibility

How to apply

There is nothing to apply for. Leave the military pay you earned while stationed outside California out of the income you report on your California return.

What you'll need

Your Leave and Earnings Statements and orders showing where you were stationed during the tax year.

Eligibility

  • You are a California resident filing a California income tax return
  • You are a service member stationed outside California

Source

Official source