The Armed Forces’ Tax Guide is a publication from the Internal Revenue Service that covers the special tax situations of active members of the U.S. Armed Forces.
For federal tax purposes, the U.S. Armed Forces includes commissioned officers, warrant officers and enlisted personnel in all regular and reserve units under control of the secretaries of the Defense, Army, Navy and Air Force. The U.S. Armed Forces also include the Coast Guard. The Public Health Service and the National Oceanic and Atmospheric Administration can also receive many of the same tax benefits. The U.S. Armed Forces doesn’t include the U.S. Merchant Marine or the American Red Cross. The IRS updates the publication annually.