MINNESOTA REVENUE


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Credit for military service in a combat zone

If you served in a combat zone or hazardous duty area any time after December 31, 2008, you may be eligible for a credit of $120 for each month you served.

The original credit for military service in a combat zone between Sept. 11, 2001 and December 31, 2006 EXPIRES on October 15, 2010.

If you served in a combat zone or hazardous duty area any time between Sept. 11, 2001 and December 31, 2008, you to apply for a credit of $59 for each month you served.

To claim the credit, complete Form M99, Credit for Military Service in a Combat Zone. You will need to include documentation with your form. For more information, use the following Quick Links and the military credit forms and instructions.

Quick Links
For additional information regarding military personnel, see Income Tax Fact Sheet 5, Military Personnel.

Forms and information
To file for the credit based on services provided in a combat zone during 2009, use the following 2009 forms:

To file for the credit based on services provided in a combat zone during 2008, use the following 2008 forms:

To file for the credit based on services provided in a combat zone during 2007, use the following 2007 forms:

To file for the credit based on services provided in a combat zone between
September 11, 2001 and December 31, 2006
, use the following 2006 forms:


To claim a credit due a deceased taxpayer, complete Form M23, Claim for a Refund Due a Deceased Taxpayer