Who is eligible for the Military Active Duty Pay deduction?
Enter the pay, wages, or salaries paid to you or your spouse for active duty military service in the armed forces of the United States if it was included in the federal adjusted gross income. This exemption from state income tax applies to residents and nonresidents of New Mexico.
Active duty, as defined in 37 USC 101, means full-time duty in active service, and includes full-time training duty, annual training duty, full-time National Guard duty, and attendance, while in the active service, at a school designated as a service school by law or by the Secretary concerned. Armed forces includes the Army, Navy, Air Force, Marine Corps, and Coast Guard.
Active duty, as defined in 37 USC 101, means full-time duty in active service, and includes full-time training duty, annual training duty, full-time National Guard duty, and attendance, while in the active service, at a school designated as a service school by law or by the Secretary concerned. Armed forces includes the Army, Navy, Air Force, Marine Corps, and Coast Guard.
