Publication 3 |
2001 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, Taxa-
ble 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. See Publication 910,
IRS Guide to Free Tax Services, for summaries on differ-
ent tax 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), the IRS will do its 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 Execu-
tive 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.
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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