Attention military service members: The October 15 deadline to claim your 2022 military tax credit is approaching

ST. PAUL, Minn. - The Minnesota Department of Revenue reminds the state’s military service members to take advantage and claim the refundable 2022 Credit for Military Service in a Combat Zone before it expires on October 15, 2026.

“With the deadline approaching, we want to take one more opportunity to remind those service members who may qualify for but have not claimed their 2022 credit,” said Revenue Commissioner Paul Marquart. “They earned this benefit and we want to ensure they claim it before the October 15 deadline.”

More than 1,802 service members were eligible for the 2022 Credit for Service in a Military Combat Zone, but about 852 service members still have not claimed the credit, worth $120 per month or partial month served. In addition to providing information at outreach events and responding to personal inquiries about the credit, the department recently sent letters to these service members on how they may qualify for and claim the credit.

Service members have already claimed more than $565,000 in refunds for the 2022 credit, with an average refund of $612. 

To qualify for the credit, service members must have: 

• Been a Minnesota resident during the time of service
• Served in a combat zone or qualified hazardous duty area during 2022
• Received combat pay that is exempt from federal and Minnesota income tax 

The IRS has online information about combat zone locations approved for tax benefits.

How do military service members claim this credit?

To claim the credit electronically: 

• Go to www.revenue.state.mn.us and enter M99 into the Search box. Complete the online form to apply for the credit. 
  • For active-duty members: Upload a Leave and Earnings Statement for each month of qualifying service must be uploaded
  • For National Guard, reservists, and retired or discharged active-duty members: Upload Form DD-214 for each period of qualifying service

To claim the credit by mail:

• Complete the 2022 Form M99, Credit for Military Service in a Combat Zone
  • For active-duty members: Include a Leave and Earnings Statement for each month of qualifying service
  • For National Guard, reservists, and retired or discharged active-duty members: Include Form DD-214 for each period of qualifying service

Military members may now claim this credit any time during the calendar year. They no longer need to wait until the year following their service. The 2023, 2024, 2025, and 2026 Form M99, are available to begin filing anytime in the calendar year.  

Check out and share the department’s video explaining who qualifies and how to claim the Credit for Military Service in a Combat Zone. For more information, visit the department’s Military Service Members webpage. 

You can also sign up for email updates by entering your email address and selecting “Military Information” under Individuals.

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