Tax Information for Members of the U.S. Armed Services

Tax Information for Members of the U.S. Armed Forces

The tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones.
For federal tax purposes, the U.S. Armed Forces includes officers and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, the Army, Navy and Air Force. The Coast Guard is also included, but not the U.S. Merchant Marine or the American Red Cross. However, these and other support personnel may qualify for certain tax deadline extensions because of their service in a combat zone.
Questions & Answers on Combat Zone Tax Provisions — Military Pay Exclusions, Deadline Extensions and Miscellaneous Provisions for Qualifying Taxpayers; Employers.
A Combat Zone E-mail Address for members of the Armed Forces or their families worldwide to alert the IRS that they are serving in a combat zone.
Publication 3, Armed Forces' Tax Guide, addresses a wide range of issues that may affect members of the military:
Online — browse the publication to find specific information;
Portable Document Format (PDF) — download a copy to read later or print select pages;
Hardcopy — order a paper copy by calling 1-800-829-3676.
Other Items:
Military Family Tax Relief Act of 2003 — Tax breaks related to military service, including two provisions that may require amended returns
IR-2003-132 — IRS Helps Military Personnel Get New Law's Tax Breaks
Tax Tip 2004-40 — New Tax Breaks for Military Personnel and Their Families
Tax Tip 2004-39 — Reservists, New Enlistees May Get Deferral for Back Taxes.
IR-2003-63 — New Tax Scam Targets Families of Armed Forces Members
Notice 2003-21 — Tax Relief for Those Involved in Operation Iraqi Freedom.
IR-2003-43 — Tax Assistance for Military Families; IRS.gov Page for Armed Forces
Fact Sheet 2003-11 — Information for Taxpayers Serving in the Armed Forces
News Release IR-2002-18 — Tax Relief for Troops in the Afghanistan Combat Zone.
Notice 2002-17 — Tax Relief for Those Involved in Operation Enduring Freedom.