Military Personnel

Military Personnel Serving in a Combat Zone:

• Compensation for Active Service in a Combat Zone by Members of the U.S. Armed Forces
• Extensions, Filing and Payment Deadlines for Taxpayers Serving in a Combat Zone
• Other Tax Relief Provisions
  
  

Residency Status/Filing Requirements:

• Residency Status
• No Tax Status and Limited Income Credit
• Nonresident Military Taxpayers, Including Their Spouses
  
  

Income Excluded:

• Compensation for Active Service in a Combat Zone by Members of the U.S. Armed Forces
• Gain from Sale of a Principal Residence
• Military Fringe Benefits
• Military Non-Contributory Pension
  
  

Income Included:

• Military Service Compensation

Deductions and Exemptions:

• Deduction for Overnight Travel Expenses
• Non-Massachusetts Military Service Compensation Exclusion

Withholding:

• Military Spouse 2012 Wage Withholding - Filing for Refund
• Examples, Refund of 2012 Wage Withholding