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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Tax Information for Members of the U.S. Armed Forces

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.

See Tax Information for Members of the Military.


Tax Laws Affecting the Military

These tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones.


Combat Zones


Publications

  • Publication 3, Armed Forces' Tax Guide, addresses a wide range of issues that may affect members of the military:
    • 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. 

News Releases (IR) and Fact Sheets (FS) 

  • IR-2018-95 — Combat zone tax benefits now available to Armed Forces members who served in the Sinai Peninsula; IRS accepting retroactive tax refund claims back to 2015
  • IR-2016-147 — Tax Preparedness Series: Special Tax Breaks for U. S. Armed Forces
  • IR-2016-77 — IRS Marks National Military Appreciation Month; Free Tax Guide Focuses on Tax Benefits for Members of the Military
  • IR-2015-80 — IRS Marks National Military Appreciation Month; Free Tax Guide Focuses on Tax Benefits for Members of the Military
  • IR-2012-56— For Small Business Week, IRS Spotlights Expanded Tax Credit for Hiring Veterans, Credit for Providing Health Care Coverage to Employees and Tax Relief
  • IR-2012-17— IRS Releases Guidance on How to Claim Expanded Veterans Tax Credit; Certification Requirements Streamlined
  • IR-2010-97 — IRS to Hold Special Open House Saturday, Sept. 25 for Veterans and Persons with Disabilities
  • IR-2010-47 — Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay

Legal Guidance

  • Revenue Ruling 2009-11 — Differential Wage Payments to Active Duty Members of the Uniformed Services
  • Notice 2003-21 — Tax Relief for Those Involved in Operation Iraqi Freedom.
  • Notice 2002-17 — Tax Relief for Those Involved in Operation Enduring Freedom.