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 regular and reserve units controlled by:
- the Secretaries of Defense
- the Army
- the Navy
- the Air Force
- the Coast Guard
The U.S. Merchant Marine and the American Red Cross is not included but may qualify for certain tax deadline extensions due to service in a combat zone.
Links to Tax Laws Affecting the Military:
Click Here to learn about special benefits for active members of the U.S. Armed Forces, including those serving in combat zones.
Members of the Armed Forces serving in combat zones can email the IRS at this unique email address to alert the IRS that they are serving in a combat zone: Combat Zone E-mail Address
Publication 3, Armed Forces' Tax Guide, addresses a wide range of issues that may affect members of the military.