Military tax information

The 2022 Form M99, Credit for Military Service in a Combat Zone, is now available for filing.

If you served in a combat zone or qualified hazardous duty area in 2022, you may be eligible for $120 per month or partial month served in 2022.

Who qualifies for this credit?

You may qualify if all of these are true:

  • You were a Minnesota resident during your time of service
  • You served in a combat zone or qualified hazardous duty area during 2022
    • Note: Kuwait is considered a combat zone for this credit.
  • You received combat pay that is exempt from federal and Minnesota income tax

You may also claim this credit for tax years 2019, 2020, and 2021 if you qualify.

For details about qualifying combat zones or hazardous duty areas, see Combat Zones Approved for Tax Benefits on the IRS?s website.

How do I claim the credit?

You may either:

If you can claim this credit for multiple years, you will need to file a separate Form M99 for each qualifying year.

When filing, be sure to include these required documents:

  • Active-duty members: Attach a Leave and Earnings Statement for each month of qualifying service.
  • National Guard member, reservist, or retired or discharged active-duty member: Attach a Form DD-214 for each period of qualifying service.

Questions?

Visit our website to learn more about the Credit for Military Service in a Combat Zone and other Minnesota tax benefits for military members.

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