The tax code provides some special benefits for active members of the U.S. Armed Forces and certain benefits for individuals serving in combat zones. For more information on the various tax benefits available to members of the U.S. Armed Forces, please refer to Publication 3, Armed Forces' Tax Guide. For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, Army, Navy, and Air Force. It also includes the Coast Guard. The Public Health Service and the National Oceanic and Atmospheric Administration also can receive many of the same tax benefits. If you served in a combat zone or a qualified hazardous duty area as a member of the U.S. Armed Forces or as a civilian serving in support of such forces, you may be eligible for extended deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. For details, see Publication 3, Armed Forces' Tax Guide. For more information, see Tax Information for Members of the Military.