Table of Contents
This chapter explores unique tax issues military personnel and their families may face, such as Combat Zone pay and nontaxable allowances.
Log In to view your rate
Unlock the discounted member rate
Join first as a member, and then purchase this product at special member pricing.
This is a downloadable chapter from Effectively Representing Your Client Before the IRS, 7th Edition.
Military personnel and their families face tax issues unique to the military such as Combat Zone pay and nontaxable allowances. In addition, Combat Zone deployment can make compliance with standard filing and payment obligations difficult or impossible.
The U.S. Armed Forces participate in the Volunteer Income Tax Assistance Program (VITA). Additionally, the Servicemember’s Civil Relief Act (SCRA), 2006 Heroes Earned Retirement Opportunities Act (HERO Act), Military Spouses Residency Relief Act (MSRRA), Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), and Military Family Tax Relief Act of 2003, contain provisions that provide for unique treatment of military servicemembers in regards to taxation and procedural protections. Consequently, lack of familiarity with these issues can create an unnecessary disadvantage for the servicemember client and his or her family.
It is important to note that in addition to active duty servicemembers and their families, the Judge Advocate General (JAG) Corps also provides assistance to Reserve and National Guard servicemembers. Military regulations, however, restrict JAG Corps attorneys from representing servicemembers in matters against the federal government. This includes executing Form 2848 and assisting with a federal tax controversy. The JAG Corps, however, does administer a VITA program and may be able to assist a practitioner with preparing previous years' returns for a client.
Nonprofit / Academic / Government individuals or institutions are eligible to receive a special price of $28 by calling the ABA's Service Center at 1-800-285-2221 to place an order.Section of Taxation
43
5470821PDF23
8.5 x 11
3/6/2018 12:00:00 AM
Audio and Video | On-Demand CLE
Immigration Court Proceedings 101 [CC]
Audio and Video | On-Demand CLE
Social Security Disability Law 101: Understanding the Practice and Process for Hearings [CC]
Audio and Video | On-Demand CLE
Maximizing Social Security Benefits for You and Your Clients (De-mystifying the Black Box of Social Security Retirement Benefits) [CC]
Jul
14
Events | Webinar
Assisting Legal Aid (or other Non-profits) during the Pandemic with Domestic Violence on the Rise
Get practical advice on how attorneys can devote their time, skill, or resources to nonprofits to combat this disturbing trend.
May
10
Events | Webinar
Virtual 2021 May Tax Meeting
CLE 60 min
Join us to learn from and meet with the country's leading tax attorneys and government officials, discussing the latest federal, state, and local tax policies and more.More information coming soon!
Jul
20
Events | Webinar
Canadian Tax Traps for the Unwary American
CLE 90 min
Canada and the United States share 5,500 miles of border, a common language (excluding the Quebecois), and common legal antecedents. All of this similarity, however, cloaks important differences in o…