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. See Tax Information for Members of the Military. Tax Laws Affecting the Military These tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones. First-Time Homebuyer Credit — There are special benefits for members of the military and certain other federal employees serving outside the United States. Economic Stimulus Payments: Especially for Military Combat Personnel — Information on the economic stimulus payments for members of the military serving in a combat zone. 2008 New Law: Additional Military Families to Get Stimulus Payments This Fall Military Family Tax Relief Act of 2003 — Tax breaks related to military service Combat Zones Questions & Answers on Combat Zone Tax Provisions — Military Pay Exclusions, Deadline Extensions and Miscellaneous Provisions for Qualifying Taxpayers; Employers. A Combat Zone Email Address for members of the Armed Forces or their families worldwide to alert the IRS that they are serving in a combat zone. Publications 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 800-829-3676. News releases IR-2018-95, Combat zone tax benefits now available to Armed Forces members who served in the Sinai Peninsula; IRS accepting retroactive tax refund claims back to 2015 IR-2016-147, Tax Preparedness Series: Special Tax Breaks for U. S. Armed Forces IR-2016-77, IRS Marks National Military Appreciation Month; Free Tax Guide Focuses on Tax Benefits for Members of the Military IR-2015-80, IRS Marks National Military Appreciation Month; Free Tax Guide Focuses on Tax Benefits for Members of the Military IR-2012-56, For Small Business Week, IRS Spotlights Expanded Tax Credit for Hiring Veterans, Credit for Providing Health Care Coverage to Employees and Tax Relief IR-2012-17, IRS Releases Guidance on How to Claim Expanded Veterans Tax Credit; Certification Requirements Streamlined IR-2010-97, IRS to Hold Special Open House Saturday, Sept. 25 for Veterans and Persons with Disabilities IR-2010-47, Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay Legal Guidance Revenue Ruling 2009-11, Differential Wage Payments to Active Duty Members of the Uniformed Services PDF Notice 2003-21, Tax Relief for Those Involved in Operation Iraqi Freedom PDF Notice 2002-17, Tax Relief for Those Involved in Operation Enduring Freedom PDF
