Which state to File?

[PHARMD7893]

Hello,

I am a member of the US Public Health Service (one of the seven uniformed services in the military). 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 beilieve 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!

[JamesG1]

It sounds like your military state of residence is AZ and you should file with AZ.  Do you also have nonresident income earned in the state of ND in 2019 for which you need to file a nonresident ND tax return?

See also military state of residence and civilian pay earned by active duty service members.

[PHARMD7893]

Thank you very much for your prompt reply.

I did not work any civilian jobs, whether in North Dakota or Arizona, so would that mean I only need to file for Arizona then?

Being in the Public Health Service is a bit confusing to me since we are active duty military (in UNIFORMED services), but we are not armed services. So, does that mean that all income from 2019 paid by uniformed services should be filed on a state return in North Dakota? Please advise, if possible.

[PHARMD7893]

Since AZ and ND don't really consider US Public Health Service to file as military, is it even legal for me to use the following document to reference for "Active Duty Military" information?

https://ttlc.intuit.com/community/military/help/military-filing-information-on-state-websites/00/255...

[JohnB5677]

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.

However, Officers of the PHS are classified as noncombatants, unless directed to serve as part of the armed forces by the President or detailed to a service branch of the armed forces.

So you do not qualify as Active Duty Military, and the link you've referred to will not apply

Edited 03/22/2020