Form M99 - Credit For Military Service In A Combat Zone - 2013 Page 2
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32013 Credit for Military Service in a Combat Zone
What qualifies as a combat zone
You may be eligible to receive a
In support of Operation Iraqi Freedom
or hazardous duty area
(Arabian Peninsula Areas combat zone),
tax credit for military time served
Combat zones are designated by an Execu-
Jordan, beginning Mar. 19, 2003.
in a combat zone or qualified
tive Order from the President as areas in
How to claim the credit
hazardous duty area
which the U.S. Armed Forces are engaging
You must file Form M99, Credit for Military
or have engaged in combat. For updated in-
anytime in 2013.
Service in a Combat Zone, and attach the
formation and requirements, go to the IRS
required documentation to receive the
website at or see IRS Publica-
Who is eligible
credit.
tion 3, Armed Forces Tax Guide.
You are eligible to receive a credit if:
Using a paid tax preparer. If you pay
There are currently three combat zones,
• You served in a combat zone or qualified
someone to prepare your M99, that person
which include the airspace above each:
hazardous duty area anytime in 2013 and
must also sign the form. If you want your
• Afghanistan area. Afghanistan was
• The pay you received qualifies to be ex-
paid preparer to have the authority to
designated as a combat zone beginning
cluded as combat pay from federal gross
discuss the form with the Department of
September 19, 2001.
income under Internal Revenue Code
Revenue, check the box at the bottom of
Section 112; and
• Kosovo area. Beginning Mar. 24, 1999,
the form. Checking the box does not give
the Federal Republic of Yugoslavia
your preparer the authority to sign any tax
• Your home of record during your months
(Serbia and Montenegro), Albania, the
documents on your behalf or to represent
of service was Minnesota.
Adriatic Sea and the Ionian Sea north of
you at audits or appeals conferences. For
The credit is equal to $120 for each month
the 39th Parallel were designated combat
these types of authorities, you must file a
of service. Partial months are counted as
zones.
power of attorney.
full months. For example, if you served one
• Persian Gulf area. Beginning January 17,
day in November, it would count as one
Required documentation
1991, the Persian Gulf, the Red Sea, the
month.
You must attach the following to Form M99
Gulf of Oman, the part of the Arabian Sea
for each period of duty in a combat zone or
that is north of 10 degrees north latitude
To receive a credit for prior years
qualifying hazardous duty area:
and west of 68 degrees east longitude, the
The 2013 Form M99 applies only to time
Gulf of Aden and the total land areas of
• National Guard, Reservists, and retired
served in a combat zone in 2013. However,
Iraq, Kuwait, Saudi Arabia, Oman, Bah-
or discharged active-duty members:
you can still receive credit for service in
rain, Qatar and the United Arab Emir-
Attach a copy of your Form DD-214 for
years prior to 2013. To receive credit for
ates.
each period of qualifying service.
months of service:
Public Law 104-117 designates three parts
• Active-duty members: Attach a copy of
• in 2010, file 2010 Form M99
of the former Yugoslavia as a qualified haz-
your Leave and Earnings Statement for
• in 2011, file 2011 Form M99
ardous duty area to be treated as a combat
each month in qualifying status.
• in 2012, file 2012 Form M99
zone beginning Nov. 21, 1995:
If you don’t have copies of the
Note: The original credit for military ser-
• Bosnia and Herzegovina
required documentation
vice in a combat zone from September 11,
• Croatia
National Guard and Reserve members may
2001 through December 31, 2006 expired
request a copy of their DD-214(s) from the
• Macedonia
October 15, 2010. The 2007 credit expired
Official Personnel File (OPF) maintained in
October 15, 2011. The 2008 credit expired
In addition, the following locations are
their unit.
October 15, 2012. The 2009 credit expired
certified for combat zone tax benefits due to
October 15, 2013. However, individual
Inactive Reserve, retired, and discharged
their direct support of military operations.
circumstances may exist that extend the
military members may order a copy of their
In support of Operation Enduring Freedom
time allowed to file for these credits. Visit
DD-214(s) through The National Archives
(Afghanistan combat zone):
our website at for
website at
details, or call our military line at 651-556-
• Pakistan, Tajikistan and Jordan beginning
If you choose not to use the Internet, you
4710 or email us at Military.Tax@state.
Sept. 19, 2001;
may mail a copy of Standard Form SF-180,
mn.us.
• Kyrgyzstan and Uzbekistan beginning
Request Pertaining to Military Records, to
To receive credit, generally you should file:
Oct. 1, 2001;
the appropriate record center identified in
the instructions for that form.
• Philippines (only troops with orders ref-
• 2010 Form M99 before October 15, 2014
erencing Operation Enduring Freedom)
• 2011 Form M99 before October 15, 2015
Continued
beginning Jan. 9, 2002;
• 2012 Form M99 before October 15, 2016
• Yemen beginning Apr. 10, 2002;
You can download these forms on our web-
• Djibouti beginning July 1, 2002; and
site at .
• Somalia beginning Jan. 1, 2004.
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