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.

Army soldiers serving in combat zones do qualify for a filing extension. In general, the deadlines for their taxes are extended for the time they serve in the combat zone, plus 180 days after their last day in the combat zone. This means that if you were deployed in December 2006 to a combat zone in Iraq, and you return to the US in July of 2007, you have 180 days from the time you leave the combat zone to file your taxes.

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.
• Extension of Deadlines (Qs & As 11-31) — Questions and Answers concerning deadline extensions for military personnel stationed in combat zones.
• 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:

• IR-2007-46 — Free Online Tax Filing Available to Many Military Members
• 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
• 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.