Form M99 - Minnesota Credit For Military Service In A Combat Zone - 2017 Page 2
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32017 Form M99 Instructions
Example: If you served in a combat zone in
You may be eligible to receive a
• Arabian Peninsula areas. This area was
2013, you had to file your 2013 Form M99
designated as a Combat Zone beginning
tax credit for military time served
by October 15, 2017 to meet the 3½ year
January 17, 1999 and includes:
in a combat zone or qualified
statute of limitations. However, starting on
• The Persian Gulf
June 1, 2014 you spent 60 days in a combat
hazardous duty area during 2017.
• The Red Sea
zone. You would have an additional 240
Am I eligible?
days to claim the credit (60 days plus 180
• The Gulf of Oman
You are eligible to receive a credit if all of
days). Therefore, you would have until June
• The Gulf of Aden
the following are true:
10, 2018 (240 days after October 15, 2017)
• The Arabian Sea north of 10 degrees
to file 2013 Form M99.
• You served in a combat zone or qualified
north latitude and west of 68 degrees
hazardous duty area during 2017
east longitude
What geographic areas qualify?
• The pay you received qualifies to be ex-
Service in a designated Combat Zone, Haz-
• Bahrain
cluded as combat pay from federal gross
ardous Duty Area, or a location in direct
• Iraq
income under Internal Revenue Code
support of military operations qualifies you
• Kuwait
Section 112
to receive this credit. The President has the
• Oman
• Your home of record during your months
authority to designate Combat Zones by
of service was Minnesota
an Executive Order as areas in which the
• Qatar
U.S. Armed Forces are engaging or have
• Saudi Arabia
The credit is equal to $120 for each month
engaged in combat. Congress may desig-
of service. Partial months are counted as
• The United Arab Emirates
nate Hazardous Duty Areas by Public Law
full months. For example, if you served one
The Department of Defense also recog-
to receive treatment as Combat Zones. The
day in November, it would count as one
nizes service in the following countries
Department of Defense may certify service
full month.
for Combat Zone benefits:
in locations in direct support of military op-
erations for Combat Zone benefits. Service
• Jordan as of Mar. 19, 2003
To Receive a Credit for Prior Years
in one of the locations listed below qualifies
The 2017 Form M99 applies only to time
• Lebanaon as of Feb. 12, 2015
you to receive this credit.
served in a combat zone during 2017. How-
• Former Yugoslavia area. This area was
ever, you can still receive credit for service
• Afghanistan area. Afghanistan was
designated a Hazardous Duty Area
in years prior to 2017. To receive credit for
designated as a Combat Zone beginning
beginning November 21, 1995 and
months of service:
September 19, 2001.
includes:
The Department of Defense also recog-
• in 2014, file 2014 Form M99
• Bosnia and Herzegovina
nizes service in the following countries
before October 15, 2018
• Croatia
for Combat Zone benefits:
• in 2015, file 2015 Form M99
• Macedonia
• Jordan Kyrgyzstan, Pakistan, Tajik-
before October 15, 2019
stan, and Uzbekistan beginning
• Sinai Peninsula. This area was desig-
• in 2016, file 2016 Form M99
Sept. 19, 2001
nated a Hazardous Duty Area beginning
before October 15, 2020
June 9, 2015.
• Djibouti as of Jul. 1, 2002
You can download these forms on our web-
• Yemen as of Apr. 10, 2002
site at
How to Claim the Credit
• Somalia and Syria as of Jan. 1, 2004
You must file Form M99, Credit for
Credits for:
Military Service in a Combat Zone, and
• Philippines from Jan. 9, 2002 until
• 2011 expired October 15, 2015
attach the required documentation to
Sept. 30, 2015
• 2012 expired October 15, 2016
receive the credit.
• Kosovo area. This areas was designated
• 2013 expired October 15, 2017
as a Combat Zone beginning March 24,
Using a paid tax preparer. If you pay
1999 and includes:
Individual circumstances may exist that
someone to prepare your Form M99, that
extend the time allowed to file for these
person must also sign the form. If you want
• The Federal Republic of Yugoslavia
credits. If you spent additional days in a
your paid preparer to have the authority to
(Serbia/Montenegro)
combat zone after the filing due date of the
discuss the form with the Department of
• Albania
return, you can add the number of addition-
Revenue, check the box at the bottom of
• Kosovo
al days plus 180 days to the initial 3½ year
the form. Checking the box does not give
statute of limitations to claim the credit on
your preparer the authority to sign any tax
• The Adriatic Sea
Form M99.
documents on your behalf or to represent
• The Ionian Sea north of the 39th
you at audits or appeals conferences. For
parallel
those types of authorities, you must file a
power of attorney form.
Continued
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