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I am in the US Public Health Service, which is one of the seven uniformed services. Is USPHS included in the Active Duty Military and National Guard Reservist Pay for AZ +/- ND?

I am in the US Public Health Service, which is one of the seven uniformed services. Is the US Public Health Service included in the Active Duty Military and National Guard Reservist Pay for Arizona and/or North Dakota?

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I am in the US Public Health Service, which is one of the seven uniformed services. Is USPHS included in the Active Duty Military and National Guard Reservist Pay for AZ +/- ND?

It appears not to be the case for either state.  Both ND and AZ offer a tax deduction for certain "Armed Forces".  The term “Armed Forces” is defined in the United States Code to mean the Army, Navy, Marine Corps and Coast Guard. A broader term, “uniformed services,” is specifically defined to include both the armed forces and the commissioned corps of the Public Health Service. 

 

Here is a link to an AZ court case that confirms they do not put the US Public Health Service in the same class as "Active Duty Military". 

 

Additionally based on the definitions in the US Code describe above and the ND State tax FAQ answer below.  They also do not include these as the same class.

 

Does North Dakota provide any special deductions or tax credits for active or retired military perso...

Current North Dakota individual income tax law provides only one special deduction for active members of the military. A member of the North Dakota National Guard or a reserve component of any branch of the U.S. armed forces who is mobilized for federal active duty under Title 10 of the U.S. Code may deduct the compensation received for the federal active duty service in calculating North Dakota taxable income. This does not include combat pay that is exempt from federal income tax. It also does not include compensation received for attending annual training, basic military training, professional military education, or active duty for which the member volunteered and did not receive mobilization orders.

 

Current North Dakota income tax law does not provide for any special deductions for retired military members, nor does it provide for any special tax credits for active or retired military personnel.

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I am in the US Public Health Service, which is one of the seven uniformed services. Is USPHS included in the Active Duty Military and National Guard Reservist Pay for AZ +/- ND?

It appears not to be the case for either state.  Both ND and AZ offer a tax deduction for certain "Armed Forces".  The term “Armed Forces” is defined in the United States Code to mean the Army, Navy, Marine Corps and Coast Guard. A broader term, “uniformed services,” is specifically defined to include both the armed forces and the commissioned corps of the Public Health Service. 

 

Here is a link to an AZ court case that confirms they do not put the US Public Health Service in the same class as "Active Duty Military". 

 

Additionally based on the definitions in the US Code describe above and the ND State tax FAQ answer below.  They also do not include these as the same class.

 

Does North Dakota provide any special deductions or tax credits for active or retired military perso...

Current North Dakota individual income tax law provides only one special deduction for active members of the military. A member of the North Dakota National Guard or a reserve component of any branch of the U.S. armed forces who is mobilized for federal active duty under Title 10 of the U.S. Code may deduct the compensation received for the federal active duty service in calculating North Dakota taxable income. This does not include combat pay that is exempt from federal income tax. It also does not include compensation received for attending annual training, basic military training, professional military education, or active duty for which the member volunteered and did not receive mobilization orders.

 

Current North Dakota income tax law does not provide for any special deductions for retired military members, nor does it provide for any special tax credits for active or retired military personnel.

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I am in the US Public Health Service, which is one of the seven uniformed services. Is USPHS included in the Active Duty Military and National Guard Reservist Pay for AZ +/- ND?

Thank you Sir! Appreciate your prompt reply.

I have one other question I posted on the main page that I thought I would add here:

 

"I have been in the Public Health Service for several years now and have a home of record of NY (where I lived before joining the public health service). My last updated state of legal residence is Arizona (but I believe I could change this to ND since I'm living here now).

Last year (in 2019), I worked in both AZ (Jan 1 through July 18) and then moved to ND in July. What state(s) should I complete tax returns for?

Thank you for your time!"

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I am in the US Public Health Service, which is one of the seven uniformed services. Is USPHS included in the Active Duty Military and National Guard Reservist Pay for AZ +/- ND?

The United States Public Health Service Commissioned Corps (PHSCC), also referred to as the Commissioned Corps of the United States Public Health Service, is the federal uniformed service of the U.S. Public Health Service (PHS), and is one of the eight uniformed services of the United States.

 

So, yes you are active military service, and you will only have to file taxes in Arizona.

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