You may qualify for this credit if you served in a combat zone or qualified hazardous duty area on or after Jan. 1, 2008. This credit is based on the number of months served and is refundable, you may qualify to receive it even if you had no income or owed no tax.
Who is eligible?
You are eligible to receive this credit if you meet all of the following requirements:
- You served in a combat zone or qualified hazardous duty area anytime on or after Jan. 1, 2008.
- The pay you received is excluded as combat pay from federal gross income under Internal Revenue Code Section 112.
- Your home of record was Minnesota during your military service.
The credit is based on the number of full and/or partial months served, as follows:
- $59 for each month of service in 2008
- $120 for each month served in 2009 and going forward
For more information about combat zones and qualifying hazardous duty areas:
Note: The original version of this credit – for military service in a combat zone between Sept. 11, 2001, and Dec. 31, 2006, as well as the credit for 2007 and 2008 – has expired and may no longer be claimed.
How to claim the credit
To claim the credit, complete Form M99, Credit for Military Service in a Combat Zone
, for the year when you served in a combat zone or qualifying duty area. This credit is separate from your income tax and can be filed any time during the year. To receive a refund, you must:
- file Form M99 within 3½ years from the original due date of your tax return; and
- include documentation, as described below, with your form.
To complete Form M99, Credit for Military Service in a Combat Zone, for a previous year, go to prior year forms.
Note: Form M99 for 2013 will not be available on the departments website until January of 2014. Please check back then.
What documentation is needed?
To apply for the Military Credit for Service in a Combat Zone, you need the following documentation:
- National Guard, Reservists, and retired or discharged active-duty members: For each period of qualifying service, attach a copy of your Form DD-214, Certificate of Release or Discharge from Active Duty.
- Active-duty members: For each month in qualifying status, attach a copy of your Leave and Earnings Statement.
What if I don’t have copies of the required documentation?
You may order copies of the necessary records, as outlined below. You should request the required documentation as soon as possible to avoid delays when filing for the credit.
If you cannot get your Leave and Earnings Statements through MyPay, request assistance by calling the appropriate phone number below:
|Army (National Guard):
|Navy (active duty/Reserve):
|Air Force (active duty/Reserve/National Guard):
|Marine Corps (active duty/Reserve):
Claiming the credit for someone who has died
If the person eligible for this credit has died, a surviving spouse or personal representative may claim the refund by filing Form M99. In addition, you must:
If there is no surviving spouse or personal representative, the credit may be claimed (in order) by the decedent’s: children, grandchildren, parents, siblings, nieces and nephews.
For more information on claiming this credit for someone who has died: