The tax laws provide some special benefits for active members of the U.S. Armed Forces and certain benefits for individuals serving in combat zones. For more information on the various tax benefits available to members of the U.S. Armed Forces, please refer to Publication 3, Armed Forces' Tax Guide.

For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant 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 serving in a combat zone may qualify for certain tax deadline extensions normally available to individuals in the U.S. Armed Forces serving in a combat zone. For more information on benefits available to individuals serving in a combat zone, please refer to Publication 3, Armed Forces' Tax Guide, or go to the www.irs.gov web site, select the tab for "Individuals", then scroll down to select "Tax Information for the Armed Forces".