Site of the Month for October 2011 relates to Military Information and Resources. A Military Directory provides up-to-date information on military schools, marine corps, military alumni, military locators, military genealogy, national guard, military conflicts, coast guard, army, navy seal and much more.

You are not required to pay Minnesota tax on your federal active-duty military pay for services performed outside of Minnesota.

Starting in 2005, if you are a Minnesota resident who is serving on federal active duty, you are allowed a subtraction of your active-duty military pay (to the extent it is federally taxable) for the time you are stationed outside of Minnesota. If your federal active-duty pay for services performed outside Minnesota is the only income you received, you are not required to file a Minnesota return. For more information see Filing requirements and history for active-duty military.

As a Minnesota resident, you might qualify for some of the state’s refundable credits (such as the Minnesota Working Family Credit). If you are eligible for these credits, you will need to file a Minnesota return in order to claim them.

For tax years 2001 through 2004, if you were federal active-duty military and served outside of Minnesota during the year, you were considered a nonresident for tax purposes. As a nonresident, you were not required to file Form M1 unless your Minnesota source income exceeded the Minimum filing requirements for the year.