Memorial Day Tax Resources for U.S. Armed Forces (Plus Their Families & Employers)

Continuing a TaxProf Blog Memorial Day tradition (2008, 2007, 2006, and 2005), I want to pass along links to the Tax Information for Members of the U.S. Armed Forces material maintained on the IRS web site:

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 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.

For dozens of links to military tax resources, see below the fold.

• Economic Stimulus Payments for Military Combat Personnel
• Questions & Answers on Combat Zone Tax Provisions
  • Combat Zones (Q&A-1)
  • Military Pay Exclusion (Qs & As 2-10)
  • Extension of Deadlines (Qs & As 11-31)
  • Miscellaneous Provisions (Qs & As 32-35)
  • Employers with Employees in a Combat Zone (Qs & As 36-49)
• 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 (html or pdf)
  • Gross Income
  • Adjustments to Income
  • Combat Zone Exclusion
  • Alien Status
  • Sale of Home
  • Itemized Deductions
  • Credits
  • Foregiveness of Decedents' Tax Liability
  • Filing Returns
  • Extension of Deadlines
  • Deferral of Payment
  • Maximum Rate of Interest
  • How To Get Tax Help
• Rev. Rul. 2009-11:  Differential Wage Payments to Active Duty Members of the Uniformed Services
• IR-2007-46:  Free Online Tax Filing Available to Many Military Members
• IR-2006-152:  Active Duty Reservists Get Relief on Retirement Plan Payments; Refunds of 10-Percent Tax Available Back to 2001, New Law Says
• IR-2006-129:  New Law Expands IRA Options for Military; Many Can Still Contribute for 2004 and 2005
• Tax Tip 2006-39:  Reservists, Enlistees May Get Deferral for Back Taxes
• 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; New Web Site 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
• White House Commission on Remembrance, National Moment of Remembrance

For more, see Don't Mess With Taxes and Mauled Again.  The Tax Foundation criticizes these special tax benefits for military personnel in Rethinking Veterans' Tax Benefits, by Gerald Prante.