Miscellaneous

You should use your New York home address to find the applicable IRS center for filing your tax return. Do not use the address of where you are stationed.

Yes. Your Marine reserve training compensation are taxable and reportable on IRS Form 1040 page 1 as wages.

Yes. Your payments for your Armed Forces Marine accrued leave are taxable and reportable as wages on IRS Form 1040 page 1.

Yes. The costs of cleaning your uniform that is in excess of any reimbursement or clothing allowance are deductible. It can be claimed on IRS Schedule A as a miscellaneous itemized deduction subject to the 2% AGI limitation.

Yes. The costs of your gold braids, rank insignia, collar devices or altering your uniform are deductible as a miscellaneous itemized deduction subject to the AGI 2% limitation on IRS Schedule A.

A member assigned to or deployed to a combat zone receives "combat pay"( also referred to as "imminent danger pay") at the 2012 rate of $7.50 a day instead of the 2011 rate of $225.00 per month.
Being assigned or deployed to a combat zone triggers a tax advantage in some locations. Congress and the President can designat combat zones as "Tax Exempt" areas. Earnings received while in these combats zone are excluded from taxable income. A military member still pays social security taxes and Medicare Tax. Whether or not state tax is excluded is up to the individual state. This exclusion is unlimited for enlisted members and is limited to the maximum enlisted pay amount for officers and warrant officers.>br> In addition to Imminent Danger Pay (Combat Pay), and the tax exclusion, some areas qualify for a special monthly allowance called "Hardship Duty Pay."

Members of the Armed Forces include enlisted personnel and commissioned officers and reserve units under control of the Secretaries of Defense, Air Force, Navy, Army and Coast Guard. Note that members of the American Red Cross and U.S. Merchants Marines do not qualify for the exclusion.

You are allowed an extension of time of at least 180 days. the extension applies to filing tax returns, filing refund claims, making an IRA contribution, paying taxes or filing a tax court petition.

No. Military disability pensions from the Veterans Administration are not taxable.