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Maine Income Tax Exclusion for Combat Zone Pay

Maine Revenue Services
Full exclusion from Maine income tax on combat zone pay

Pay you earn while serving in a combat zone, where you receive hostile fire and imminent danger pay, is excluded from your federal adjusted gross income and is therefore also excluded from Maine income tax.

Check eligibility

How to apply

There is nothing to apply for. Because Maine starts from your federal adjusted gross income, the pay is already excluded once you exclude it federally.

What you'll need

Your Leave and Earnings Statements or orders showing the combat zone service dates.

Eligibility

  • You are a Maine resident filing a Maine income tax return
  • You received pay while serving in a combat zone and receiving hostile fire and imminent danger pay

Source

Official source