The last day the service member was in a combat zone
, had qualifying service outside of the combat zone
or served in a contingency operation (or the last day the area qualifies as a combat zone
or the operation qualifies as a contingency operation)
Similar to the IRC section 134 allowance exclusion, the combat zone
exclusion is self-enforcing.
Taxpayers also must include the dates they entered and left the combat zone
or qualified hazardous duty area.
85-35(16) should be followed to claim tax forgiveness for MAFs who have died in a combat zone
or as a result of terroristic or military action outside the U.
Service members who are serving in a combat zone
can receive relief from compliance actions, such as audits or enforced collections, until 180 days after the taxpayer has left the zone.
If they are serving outside of the combat zone
and if the service member qualified for special pay due to hostile or imminent danger, or if their service was in direct support of an operation within a combat zone
, the tax forgiveness also applies.
Part I, below, addresses income inclusions and exclusions, combat zone
exclusions, adjustments to income, exemptions and itemized deductions.
112 provides for the exclusion from income of all compensation received for active service of enlisted personnel, warrant officers, and commissioned warrant officers for any month during which such members served in a combat zone
or were hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone
The Navy recently announced approval of several initiatives aimed at rewarding Sailors who serve in designated combat zones
You see the war through the eyes of one of the first women officially allowed in the combat zone
Governor Cuomo has directed that the flags on all state buildings be lowered to half-staff in honor of and in tribute to New York service members and those stationed in New York who are killed in action or die in a combat zone
All infantry units and, to a slightly lesser degree, other units seem to be in combat zone