Tax credit for military members expires soon

If you served in a military combat zone in 2010, you could be eligible for a refundable Minnesota tax credit worth at least $120, and, potentially, hundreds of dollars for an extended term of combat service. Don’t put this off; your application must be postmarked by Oct. 15, 2014. 

 

You have to meet all of the following requirements to qualify:

• Your home of record was Minnesota during your months of service.
• You served in a combat zone or qualified hazardous-duty area anytime in 2010.
• You received combat pay, which is exempt from federal income tax.

The 2010 credit is $120 for each month of service in a combat zone or at other locations in direct support of military operations. To find out more about locations that qualify for the tax credit, visit the IRS website at www.irs.gov. Partial months count, so even if you served only one day, you get credit for the full month. 

You have to file 2010 Form M99, Credit for Military Service in a Combat Zone, to receive your credit.

 

Depending on your service status, you have to send us one of the following documents with your Form M99: 

• National Guard, Reservists, and Retired or Discharged Active-Duty Members: Attach a copy of your Form DD-214 for each period of qualifying service.
• Active-Duty Members: Attach a copy of your Leave and Earnings Statement for each month of qualifying service.

Mail your form and accompanying document(s) to the address on the M99 form.

 

Tax credits for service in a combat zone are also available for 2011, 2012, and 2013. To apply for those credits, file Form M99 for whichever of those years applies plus the appropriate additional documents listed above.  

 

You can get Form M99 and more information about the credit by visiting the Members of the Military page on our website. If you have questions, call our income tax assistance line at 651-296-3781 or 1-800-652-9094.