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

Tax Forgiveness

Qualified Combat Zone Deaths

The forgiveness provision also applies to members of the Armed Forces serving outside the combat zone if the service:

  • Was in direct support of military operations in the zone, and
  • Qualified the individual for special military pay for duty subject to hostile fire or imminent danger, and/or terrorist actions
Soldiers in a combat zone.