Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Finishing and Filing the Return

Options for Combat Zone Participants

Qualifying Situations

Other situations that count as time served in a combat zone or qualified hazardous duty area are:

  • Missing status such as missing in action or prisoner of war time counts as time served
  • Support personnel including Red Cross, accredited correspondents, and civilian personnel acting under the direction of the Armed Forces
  • Hospitalization outside the U.S. and up to five years of hospitalization in the U.S. as a result of an injury while serving in a combat zone or a contingency operation
Collage of soldiers in combat zone with POW-MIA logo.