If you are a military servicemember, you may be subject to special tax reporting regulations.
- Moving Expenses: If you are an active duty military servicemember and you move because of a permanent change of address (military orders), you can deduct reasonable unreimbursed expenses incurred for moving you and members of your household to your new home.
- Combat Pay: Military pay received for military service in a combat zone as an enlisted person or warrant officer is not taxable. The exclusion is capped for officers.
- Extension of Deadlines: Filing deadlines, tax payment due dates, deadlines for claiming refunds, and certain other actions are automatically extended for qualifying military servicemembers.
- Uniform Cost and Upkeep: Generally, you cannot deduct the cost of your uniform or upkeep. However, you can deduct unreimbursed expenses for the price and upkeep of uniforms that you can't wear when off duty.
- Joint Returns: If one spouse is unable to sign a return due to military duty, a power of attorney may be used to file the return.
- Travel to Reserve Duty: Unreimbursed travel expenses to perform reserve duties more than 100 miles may be deducted on your return.
- ROTC Students: Students in advanced training who receive subsistence allowances do not need to claim the income.
- Tax Help: A majority of military installations offer free tax filing and preparation assistance during the filing season.
- Tax Information IRS Publication 3, Armed Forces’ Tax Guide, summarizes many important military-related tax topics.
Additional information may be found in IRS Publication 3, or may be ordered by calling 1-800-TAX-FORM (800-829-3676).