Internal Revenue Service

Armed Forces' Tax Guide - Publication 3 (For use in preparing 2020 Returns) Internal Revenue Service

This publication covers the special tax situations of active members of the U. S. Armed Forces. For federal tax purposes, the U. S. Armed Forces in-cludes commissioned officers, warrant officers, and enlis-ted 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. The Public Health Service and the National Oce-anic and Atmospheric Administration can also receive many of the same tax benefits. The U. S. Armed Forces doesn't include 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, the IRS will do its best to notify you. Many of the relief provisions will end at that time.