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.

• Economic Stimulus Payments: Especially for Military Combat Personnel —
  Information on the economic stimulus payments for members of the military serving in a combat zone.
   
• New Law: Additional Military Families to Get Stimulus Payments This Fall
   
• Questions & Answers on Combat Zone Tax Provisions — Military Pay Exclusions, Deadline Extensions and Miscellaneous Provisions for Qualifying Taxpayers; Employers.
   
• 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, 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. 

Other Items:

• 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
   
• 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; IRS.gov Page 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