Publication 3: Armed Forces Tax Guide (2023)

The Armed Forces' Tax Guide, Publication 3, is a detailed resource for active-duty members of the U.S. Armed Forces navigating their federal income tax obligations. It outlines special tax benefits, deductions, and filing procedures relevant to military service.

What is the Armed Forces Tax Guide (Publication 3)?

This official IRS publication specifically addresses the tax situations of active-duty members of the U.S. Armed Forces, including commissioned officers, warrant officers, and enlisted personnel. It covers topics like:

A. Combat zone tax benefits: Exclusions, extensions, and deadlines for service in designated combat zones.

B. Military income: Special rules for basic pay, allowances, housing, and combat pay.

C. Deployment and relocation: Tax implications of moves, temporary duty, and evacuations.

D. Filing and extensions: Understanding tax deadlines and filing options for military members.

E. Deductions and credits: Eligibility for specific deductions and credits like Earned Income Tax Credit and moving expenses.

What's Purpose of Publication 3?

Publication 3 explains the unique tax situations of active military personnel, including commissioned officers, warrant officers, and enlisted personnel. However, it does not cover military pensions, veteran benefits, or general tax rules for all taxpayers.

For the current year's Publication 3, click here.