Publication 3 |
2000 Tax Year |
Introduction
This publication 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 our other free publications.
For federal tax purposes, the U.S. Armed Forces includes
commissioned officers and enlisted personnel in all regular and
reserve units under control of the Secretaries of the Defense, Army,
Navy, and Air Force. The Armed Forces also includes the Coast Guard.
It does not include members of the U.S. Merchant Marine or the
American Red Cross.
Members serving in an area designated or treated as a combat zone
are granted special tax benefits. In the event an area ceases to be a
combat zone (by Presidential Executive Order or by statute), we will
do our best to notify you. Many of the relief provisions will end at
that time.
Members serving in a qualified hazardous duty area
designated by statute are afforded the same benefits as members
serving in a combat zone designated by Executive Order.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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