Members of the armed forces

If you are a member of the military and a New York State resident, the amount of your military pay that is subject to federal income tax is also subject to New York income tax. However, see the instructions for Form IT-225 , subtraction modification number S-118 for information on New York’s tax treatment of certain combat pay.

For more information, see Publication 361, New York State Income Tax Information for Military Personnel and Veterans , (search: Military).