MINNESOTA REVENUE


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Military Credit: Eligibility

You are eligible to receive a credit for military time served in a combat zone if:

  • You served in a combat zone or qualified hazardous duty area anytime on or after Sept. 11, 2001; and
  • The pay you received qualifies to be excluded as combat pay from federal gross income under Internal Revenue Code Section 112; and
  • Your home of record during your months of service was Minnesota.
The credit is equal to $59 for each month of service. Partial months are counted as full months.

New. The credit is equal to $120 for each month served starting January 1, 2009.

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

Back to main military credit page