FAQs - Individual Income Tax

Will I be taxed on my temporary duty assignment?

Ohio Residents

The taxability of your temporary duty assignment pay is based on where you are “stationed.”  Active duty servicemembers in the United States Army, Air Force, Navy, Marine Corps, or Coast Guard; the reserve components thereof; or the National Guard can generally deduct military pay and allowances received while they are stationed outside Ohio

For Ohio tax purposes, "stationed" refers to your permanent duty station, or where you are currently assigned and physically located under competent orders that do not specify the duty as temporary.  “Stationed” does not include temporary periods of training lasting 30 days or less.

Thus, the temporary duty assignment pay is not taxable if the resident servicemember’s temporary duty assignment has him/her stationed outside Ohio:

  • For active duty; OR
  • For training lasting more than 30 consecutive days.

Otherwise, the resident servicemember’s temporary duty assignment pay is taxable.

See R.C. 5103.20, Article II(U).


Ohio Nonresidents

Regardless of where you are stationed, your temporary duty assignment pay is not taxed by Ohio.