Form M99 - Credit For Military Service In A Combat Zone - 2012 Page 2
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3Credit for Military Service in a Combat Zone 2012
What qualifies as a combat zone
You may be eligible to receive a
• Djibouti beginning July 1, 2002; and
or hazardous duty area
tax credit for military time served
• Somalia beginning Jan. 1, 2004.
Combat zones are designated by an Execu-
in a combat zone or qualified
In support of Operation Iraqi Freedom
tive Order from the President as areas in
(Arabian Peninsula Areas combat zone),
hazardous duty area
which the U.S. Armed Forces are engaging
Jordan, beginning Mar. 19, 2003.
or have engaged in combat. For updated in-
anytime in 2012.
formation and requirements, go to the IRS
How to claim the credit
website at or see IRS Publica-
Who is eligible
You must file Form M99, Credit for Military
tion 3, Armed Forces Tax Guide.
You are eligible to receive a credit if:
Service in a Combat Zone, and attach the
There are currently three combat zones,
required documentation to receive the
• You served in a combat zone or qualified
which include the airspace above each:
credit.
hazardous duty area anytime in 2012 and
• Afghanistan area. Afghanistan was
• The pay you received qualifies to be ex-
Using a paid tax preparer. If you pay
designated as a combat zone beginning
cluded as combat pay from federal gross
someone to prepare your M99, that person
September 19, 2001.
income under Internal Revenue Code
must also sign the form. If you want your
Section 112; and
paid preparer to have the authority to
• Kosovo area. Beginning Mar. 24, 1999,
discuss the form with the Department of
the Federal Republic of Yugoslavia
• Your home of record during your months
Revenue, check the box at the bottom of
(Serbia and Montenegro), Albania, the
of service was Minnesota.
the form. Checking the box does not give
Adriatic Sea and the Ionian Sea north of
The credit is equal to $120 for each month
your preparer the authority to sign any tax
the 39th Parallel were designated combat
of service. Partial months are counted as
documents on your behalf or to represent
zones.
full months. For example, if you served one
you at audits or appeals conferences. For
• Persian Gulf area. Beginning January 17,
day in November, it would count as one
these types of authorities, you must file a
1991, the Persian Gulf, the Red Sea, the
month.
power of attorney.
Gulf of Oman, the part of the Arabian Sea
that is north of 10 degrees north latitude
To receive a credit for prior years
Required documentation
and west of 68 degrees east longitude, the
The 2012 Form M99 applies only to time
You must attach the following to Form M99
Gulf of Aden and the total land areas of
served in a combat zone in 2012. However,
for each period of duty in a combat zone or
Iraq, Kuwait, Saudi Arabia, Oman, Bah-
you can still receive credit for service in
qualifying hazardous duty area:
rain, Qatar and the United Arab Emir-
years prior to 2012. To receive credit for
ates.
• National Guard, Reservists, and retired
months of service:
or discharged active-duty members:
Public Law 104-117 designates three parts
• in 2009, file 2009 Form M99
Attach a copy of your Form DD-214 for
of the former Yugoslavia as a qualified haz-
each period of qualifying service.
• in 2010, file 2010 Form M99
ardous duty area to be treated as a combat
• Active-duty members: Attach a copy of
• in 2011, file 2011 Form M99
zone beginning Nov. 21, 1995:
your Leave and Earnings Statement for
Note: The original credit for military ser-
• Bosnia and Herzegovina
each month in qualifying status.
vice in a combat zone from September 11,
• Croatia
2001 through December 31, 2006 expired
If you don’t have copies of the
• Macedonia
October 15, 2010. The 2007 credit expired
required documentation
October 15, 2011. The 2008 credit expired
In addition, the following locations are
National Guard and Reserve members may
October 15, 2012. However, individual
certified for combat zone tax benefits due to
request a copy of their DD-214(s) from the
circumstances may exist that extend the
their direct support of military operations.
Official Personnel File (OPF) maintained in
time allowed to file for these credits. Visit
their unit.
In support of Operation Enduring Freedom
our website at for
(Afghanistan combat zone):
Inactive Reserve, retired, and discharged
details, or call our military line at 651-556-
military members may order a copy of their
4710 or email us at Military.Tax@state.
• Pakistan, Tajikistan and Jordan beginning
DD-214(s) through The National Archives
mn.us.
Sept. 19, 2001;
website at
To receive credit, generally you should file:
• Kyrgyzstan and Uzbekistan beginning
If you choose not to use the Internet, you
Oct. 1, 2001;
• 2009 Form M99 before October 15, 2013
may mail a copy of Standard Form SF-180,
• Philippines (only troops with orders ref-
• 2010 Form M99 before October 15, 2014
Request Pertaining to Military Records, to
erencing Operation Enduring Freedom)
the appropriate record center identified in
• 2011 Form M99 before October 15, 2015
beginning Jan. 9, 2002;
the instructions for that form.
• Yemen beginning Apr. 10, 2002;
You can download these forms on our web-
site at .
Continued
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