Publication 3: Armed Forces Tax Guide

Publication 3 or "Armed Forces' Tax Guide," is a free resource from the Internal Revenue Service (IRS) offering tax information tailored to active members of the U.S. Armed Forces. It explains how special military benefits and allowances impact federal income taxes, guiding members to file their returns accurately and claim eligible deductions and credits.

Who Should Use Publication 3?

  • Active duty personnel in all branches of the military (Army, Navy, Air Force, Marine Corps, Coast Guard)
  • Commissioned officers, warrant officers, and enlisted personnel
  • Members of the National Guard and Reserves serving on active duty

What Publication 3 Covers?

A. Combat zone exclusions and benefits: Learn how your pay earned in designated combat zones may be tax-free.

B. Deployment-related tax breaks: Understand deductions for moving expenses, storage costs, and other deployment-related needs.

C. Special allowances and benefits: Find information on the tax treatment of allowances like housing, subsistence, and uniform expenses.

D. Filing your tax return: Get clear instructions on filing forms, claiming credits, and meeting deadlines.

E. Resources and support: Discover additional tax information and assistance available through the IRS and military resources.

Key Points to Remember:

  • Publication 3 does not cover military retirement pay, veteran benefits, or general tax rules for all taxpayers.
  • Refer to Publication 525 for information on these topics.