File Electronically for the Combat Zone Credit (Form M99)

Free electronic filing is now available for current and prior years of Form M99, Credit for Military Service in a Combat Zone!

Military members can go to our online filing system and select Credit for Military Service under Refunds. They can also go to www.revenue.state.mn.us and enter M99 into the Search box.

What is Form M99?

Military members use Form M99 to claim the Credit for Military Service in a Combat Zone.

Minnesota residents may qualify for this credit if they served in a combat zone or qualified hazardous duty area. The credit is $120 per month or partial month served. For details, visit our webpage on the credit.

What will military members need to file online?

They will need their banking information. If they use our free online system, they must choose direct deposit for their refund.

They will also need either of these for each period of qualifying service:

• Form DD-214 (for National Guard members, Reservists, and retired or discharged active-duty members)
• Leave and Earnings Statement (for active-duty members)

Note: If a customer claims this credit for a deceased military member, they must file Form M99 by mail and include Form M23, Claim for a Refund for a Deceased Taxpayer.

How do military members check the status of this refund?

They may call us at 651-296-3781 or 1-800-652-9094, or email individual.incometax@state.mn.us.