New York

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Summary of New York Military and Veterans Benefits: New York offers special benefits for its military Service members and Veterans including Property Tax Exemptions, New York National Guard Tuition Program, Military Service Recognition Scholarship, Compensation for State Active Duty, Employment Assistance, Civil Service Preference, Special Vehicle License Plates, as well as Hunting, Fishing license and State Park privileges. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.

New York Military and Veterans State Benefit Highlights and Eligibility

 What are my New York Military and Veterans State Tax Benefits?

New York Retired Military Pay Income Taxes : Pension payments received by retired military personnel or their beneficiaries are totally exempt from New York State, New York City, and Yonkers income taxes.

Learn more about New York Retired Military Pay Income Taxes

New York Taxes on Military Pay: The City and State Income Taxes for military pay are as follows:

  •  If you are a New York State resident and your permanent home (domicile) was in New York State when you entered the military, but you were assigned to duty outside the state, you are still a New York State resident. Your military pay is subject to New York State income tax to the same extent it is subject to federal income tax.

  • If your permanent home (domicile) was in New York State when you entered the military but you meet the conditions for nonresident status (of either Group A or Group B ), your military pay is not subject to New York State income tax.

  • If your permanent home was not New York State when you entered the military, but you were assigned to duty in New York State, you do not become a New York State resident even if you have a permanent place of abode here. You are a nonresident and your military pay is not subject to New York State income tax.

If you are a nonresident, other income that you receive from New York State sources (including your Spouse's income) may be subject to tax.

These rules apply for both New York City and Yonkers income tax purposes.

Learn more about New York Taxes on Military Pay

New York Income Tax Benefits for Military Spouses : Military Spouses qualifying under the Service members Civil Relief Act (SCRA) may claim an exemption from New York State personal income tax withholding by filing Form IT-2104-E, New York Certificate of Exemption from Withholding , with their employer. SCRA provides certain tax relief for a military Spouse when he or she is present in a state solely to be with a Service member who is in that state so he or she can comply with military orders.

Learn more about New York Income Tax Benefits for Military Spouses

New York State Taxes on Combat Zone Pay: Military pay received for active service as a member  of the armed services of the United States in an area designated as a combat zone is exempt from New York State, New York City and Yonkers taxes. Service members are entitled to a New York subtraction modification in computing their New York adjusted gross income for the amount of combat pay included in their federal adjusted gross income.

Learn more about New York State Taxes on Combat Zone Pay

New York State Taxes on Organized Militia Pay : The New York State organized militia includes the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard.

If you are a member of the New York State organized militia, you are entitled to a New York subtraction modification in computing your New York adjusted gross income (AGI) if:

  • Your federal AGI includes any pay received as a member of the New York State organized militia for performing active service within New York State due to:

    • State active duty orders issued under New York Military Law section 6.1, or

    • Active service of the United States pursuant to federal active duty orders, for service other than training, issued under United States Code Title 10.

However, income received for regular duties in the organized militia (for example, pay received for the annual two-week training program) does not qualify for this subtraction modification.

Learn more about New York State Taxes on Organized Militia Pay

 New York State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the armed forces should not be included in taxable income if any of the following conditions apply:

  • You were entitled to receive a disability payment before September 25, 1975;

  • You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;

  • You receive disability payments for a combat-related injury. This is a personal injury or sickness that:

    • Resulted directly from armed conflict,

    • Took place while you were engaged in extra-hazardous service,

    • Took place under conditions simulating, including training exercises such as maneuvers, or

    • Was caused by an instrumentality of war.

  • You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).

Learn more about New York State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay

New York State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.

 Learn more about New York State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation

Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) New York State Tax Benefits: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.

Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) New York State Tax Benefits

New York State Property Tax Exemption: There are three different property tax exemptions available to Veterans who have served in the U. S. Armed Forces.

Obtaining a Veterans' exemption is not automatic - if you're an eligible Veteran, you must submit the initial exemption application form to your assessor. The deadline in most communities is March 1 - please confirm the date with your assessor.

Proof of discharge under honorable conditions including times and places served in active duty (usually form DD-214) must be attached to the exemption application. For more information, see:

Whichever exemption a Veteran chooses, it will apply only to county, city, town, and village taxes; it does not apply to special district taxes. School districts also have the option to offer the alternative Veterans' exemption.

You can only receive one of the three exemptions listed below.

  • Alternative Veterans' Exemption

    • Available only on residential property of a Veteran who has served during a designated time of war , or who has received an expeditionary medal

    • Currently available in over 95 percent of the county, city, town, and village taxing jurisdictions across the state. The remainder of these jurisdictions may choose to offer this exemption in the future. School districts also have the option to offer this exemption

    • Veteran applicants should check with the assessor or clerk in the municipalities in which they respectively reside to see whether the alternative Veterans' exemption is offered

    • Authorized by Real Property Tax Law, Section 458-a

  • Cold War Veterans' Exemption

    • Available only on residential property of a Veteran who served during the Cold War period

    • Counties, cities, towns, and villages have the option to offer this exemption to qualified Veterans

    • Check with your assessor or clerk to see whether the Cold war Veterans' exemption is offered

    • Authorized by Real Property Tax Law, Section 458-b

  • Eligible Funds Exemption

    • Provides a partial exemption

    • Applies to property that a Veteran or certain other designated person purchases. Such owners must purchase the property with pension, bonus or insurance monies

Learn more about New York State Property Tax Exemption

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What are my New York Military and Veterans Education Benefits?

New York State Recruitment Incentive and Retention Program (RIRP): The Recruitment Incentive and Retention Program (RIRP) is a New York State program designed to recruit and retain members for the State Military Forces (Army and Air National Guard, and Naval Militia). This competitive program will pay the cost of tuition up to SUNY (State University of New York) tuition rates per semester.
Who is eligible for the New York State Recruitment Incentive and Retention Program (RIRP)?

  • Be in good standing with the State Military Forces (attend or make-up all drills and annual training)

  • Be accepted and enrolled in an undergraduate degree-granting program for a minimum of six (6) credit hours per semester or four (4) credit hours per quarter

  • Be a resident of the State of New York for a period of 186 days prior to using the program, excluding Active Duty periods

** For complete eligibility requirements, see State of New York Department of Military and Naval Affairs, Regulation 621-1

Learn more about the New York State Recruitment Incentive and Retention Program (RIRP)

New York State Veterans Tuition Awards: Veterans Tuition Awards (VTA) are awards for full-time study and part-time study for eligible Veterans matriculated in an approved program at an undergraduate or graduate degree-granting institution or in an approved vocational training program in New York State.