Military Members
The National Taxpayer Advocate and her employees appreciate the commitment, dedication and sacrifice of the U.S. Armed Forces. To make sure you are aware of special tax provisions available to you and how to get help with your tax issues, the Taxpayer Advocate Service compiled a list of resources to assist you.
For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, Air Force and Marines. The U.S. Armed Forces also includes the Coast Guard. It does not include the U.S. Merchant Marine or the American Red Cross.
Most military tax provisions are applicable to active members rather than retired members receiving military pensions or veterans benefits. For more information about veterans benefits, go to www.va.gov.
For a complete comprehensive tax guide for military members, go to IRS Publication 3, Armed Forces' Tax Guide.
- 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
- Tax information for Active Duty Military and Reserve Personnel
Below is important information for some common military situations.
Identity Theft
- Consumer Alert – Email scam targeting Military Members
- Identity Theft information
- Report incidents of identity theft to the Federal Trade Commission (FTC) at www.ftc.gov/idtheft or the FTC Identity Theft hotline at 1 (877) 438-4338 or TTY 1 (866) 653-4261.
- TAS YouTube Video
Combat Zone Service
- Combat Zone information
- Combat Zone Email Address – alert the IRS you are serving in a combat zone
- Deadline Extensions
- Miscellaneous Provisions
-
Employers with Employees in a Combat Zone
Earned Income Tax Credit
- Special Military Rules for Earned Income Tax Credit (EITC)
- General EITC Information
- Publication 596, Earned Income Credit
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Publication 596, Earned Income Credit (SP)
First Time Homebuyer Credit
The provisions for the credit have expired; however, you may qualify for the credit in prior years if certain requirements are met.
- Special Rules for Military Members
- Form 5405, First-Time Homebuyer Credit and Repayment of the Credit
- Instructions for Form 5405, First-Time Homebuyer Credit and Repayment of the Credit
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First-Time Homebuyer Credit page on IRS.gov
Filing Your Tax Return
Getting Help with Tax Problems
- You Received an IRS Notice
- Tax Collection and Payment Alternatives
- TAS YouTube Videos
- Get Tax Help
-
Low Income Taxpayer Clinics
