National Guard and Reservists on active duty may be entitled to relief from state and federal income taxes.

Federal Taxes

The Servicemembers Civil Relief Act may allow reservists called to active duty and enlistees in the armed forces to defer taxes owed. A servicemember must be apply for the deferral. The deferral does not extend the deadline for filing tax returns. However, taxpayers in the armed forces may get extra time to file under other provisions, such as being stationed overseas, in a combat zone or in a qualified hazardous area. More information concerning deferral and extended deadlines for military personnel for federal taxes can be accessed at www.irs.gov.

State Taxes

Massachusetts also has an income tax filing deadline for military personnel in combat zones in accordance with Mass. General Law chapter 62C, section 81. The Federal Servicemembers Civil Relief Act effects Massachusetts taxes in that it requires modification to the calculation of eligibility for "no tax status" and the "limited income credit" under Mass. General Laws chapter 62, section 5(a). More information can be found at Massachusetts Department of Revenue