Military Retirement Pay State Income Tax Deduction

Military Retirement Pay State Income Tax Deduction

Retired service members who served at least 20 years, or who were medically retired, can deduct their entire military retirement pay from North Carolina taxable income.

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Last checked: 2026-05-21

Details

Retired service members who served at least 20 years, or who were medically retired, can deduct their entire military retirement pay from North Carolina taxable income. This full deduction has been in effect since tax year 2021. Survivor Benefit Plan payments to eligible beneficiaries are also deductible.

Restrictions

Claim on Form D-400 Schedule S. Enacted via Session Law 2021-180 (N.C. Gen. Stat. § 105-153.5(b)(5a)). Medically retired members qualify regardless of years served.

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