Monday, May 25, 2009
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.
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
Rev. Rul. 2009-11
: Differential Wage Payments to Active Duty Members of the Uniformed Services
: Free Online Tax Filing Available to Many Military Members
: Active Duty Reservists Get Relief on Retirement Plan Payments; Refunds of 10-Percent Tax Available Back to 2001, New Law Says
: New Law Expands IRA Options for Military; Many Can Still Contribute for 2004 and 2005
: IRS Helps Military Personnel Get New Law's Tax Breaks
: New Tax Scam Targets Families of Armed Forces Members
: Tax Relief for Those Involved in Operation Iraqi Freedom
: Tax Assistance for Military Families; New Web Site for Armed Forces
: Tax Relief for Those Involved in Operation Enduring Freedom
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.