Eligibility for Military Tax Benefits


You must be serving or have served in one of the following organizations to be eligible for military tax benefits. For specific information on benefits, go to the Military home page.

United States Armed Forces

If you are a member of the Active Component or Reserve Component of an Armed Force listed below, you may be eligible for military tax benefits. Recently retired or separated members may also be eligible for benefits.

  • United States Army (including Army Reserve and Army National Guard)
  • United States Navy (including Navy Reserve)
  • United States Air Force (including Air Force Reserve and Air National Guard)
  • United States Marine Corps (including Marine Corps Reserve)
  • United States Coast Guard (including Coast Guard Reserve)
  • United States Space Force (including Space Force Reserve)

Uniformed Services of the United States

If you are a member of a uniformed service, you may be eligible for military tax benefits. These organizations include:

  • United States Public Health Service Commissioned Corps
  • National Oceanic and Atmospheric Administration Commissioned Officer Corps

You should review Publication 3, Armed Forces Tax Guide and consult your servicing human resources department to determine your options.

Support Organizations

If you are a member of an organization directly supporting military operations and working in a combat zone, you may be eligible for a tax extension. Such employees may include:

  • Civilian Employees
  • Contractors
  • Red Cross Members