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  • Announcement 2000 - 16 - Relief For Service In Combat Zone And For ...

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A combat zone or a Presidentially declared disaster. The proposed regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. The proposed regulations affect taxpayers serving in a combat zone and taxpayers affected by a Presidentially declared disaster. DATES: Written or electronically generated comments and requests for a public hearing must be received by March 30, 2000. ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-101492-98), room 5228, Internal Revenue Service, POB.

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There is no required action for you to receive the exclusion. Each military organization will automatically certify your entitlement by excluding reportable income on your W-2.

If you're a resident, your military retirement pay is taxable. This includes all military pension income, regardless of where you were stationed or domiciled while on active duty. Retirement pay is reported on IRS Form 1099-R.

Being assigned to or working in a combat zone triggers another tax advantage. Earnings received while in the combat zone are excluded from taxable income.

For commissioned officers, the maximum monthly CZTE amount month equals the sum of the highest rate of enlisted basic pay payable plus the amount of Hostile Fire Pay / Imminent Danger Pay payable to the officer for the qualifying month. Basic pay for the Sergeant Major of the Army is $9,786.00.

Military Pay and Benefits. Most military members are aware that all or some of their income is tax-free when deployed to qualified combat zone. The IRS calls this the Combat Zone Tax Exclusion (CTZE).

Designated Combat Zones Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. The Red Sea. The Gulf of Aden. The Gulf of Oman. The total land areas of Bahrain, Iraq, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates.

— received during a month in which a service member was stationed in a combat zone for at least one day. Combat pay is exempt from income taxes, thus providing military personnel with additional compensation for serving in dangerous areas.

While all pays are taxable, most allowances are tax-exempt. The primary allowances for most individuals are BAS and BAH, which are tax-exempt. Conus COLA is one allowance that is taxable. A law change mandated that every allowance created after 1986 would be taxable.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232