Feb 1 2004
The information here is derived from Internal Revenue Service (IRS) Publication #3, Armed Forces Tax Guide. This information covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans’ benefits or give the basic tax rules that apply to all taxpayers. For information on military pensions or veterans’ benefits, see Publication 525, Taxable and Nontaxable Income. If you need the basic tax rules or information on another subject not covered here, you can check the IRS's other free publications on the IRS web site at http://www.irs.gov. See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications.For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. The U.S. Armed Forces also includes the Coast Guard. It does not include members of the U.S. Merchant Marine or the American Red Cross.
