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                                                          NEAR FINAL DRAFT 8/1/24

                                                                                                                         *251991*
 2025 Form M99, Credit for Military Service in a Combat Zone

 Your First Name and Initial                 Last Name                                                                 Your Social Security Number
                                                                 Check if:   New Address               Foreign Address 
 Current Home Address                                                                                                  Your Date of Birth (MM/DD/YYYY)

 City                                                            State     ZIP Code                                       Check if Amended Form M99 

 Enter the number of months served in a combat zone during 2025. Count partial months as full months. Your domicile must have been Minne-
 sota during the months served to qualify for the credit. 
 
  1   Number of months served in 2025 .... ..... ...... ...... ..... ..... ...... ...... ...... ..... ...... ....      1                               

  2   Multiply line 1 by $120. This is the AMOUNT OF YOUR CREDIT ..... ...... ...... ..... ...... ...... .....         2                               

 For Direct Deposit of the full credit, enter the following information. Otherwise, you will receive a check. 
 (You must use an account not associated with a foreign bank.)
 Account Type 
      Checking               Savings
                                    Routing Number                      Account Number
 Sign here: I declare that this return is correct and complete to the best of my knowledge and belief.

 Your signature                               Date                                  Phone 

 Paid preparer’s signature                    Date                                  Phone                                PTIN or VITA/TCE # (required)
      I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer.

 Explanation of Amended Form — If you need to make changes to a Form M99 that you have already submitted, you must mail a new Form M99, 
 check the amended box on the form, and explain your changes below. If needed, enclose another sheet; include required documentation and mail 
 to the address on the form.

 You must enclose the following with this return:  
 Active-duty members:
 •  Attach a copy of your Leave and Earnings Statement for each month in qualifying status.

 National Guard, Reservists, and retired or discharged active-duty members: 
 •  Attach Form DD-214 for each period of qualifying service.

 We will accept completed forms and documentation starting January 1, 2025.  
 Mail to: 
 Minnesota Department of Revenue
 Mail Station 0043
 600 N. Robert St.
 St. Paul, MN 55146-0043

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2025 Form M99 Instructions  

You may be eligible to receive a tax credit for military time served in a combat zone or qualified hazardous duty area during 2025. 

Am I eligible?
You are eligible to receive a credit if all of these are true: 
•  You served in a combat zone or qualified hazardous duty area during 2025
•  The pay you received qualifies to be excluded as combat pay from federal gross income under Internal Revenue Code, section 112
•   Your domicile was Minnesota during your months of service
The credit is equal to $120 for each month of service. Partial months are counted as full months. For example, if you served one day in No-
vember, it would count as one full month. 
To Receive a Credit for Prior Years
The 2025 Form M99 applies only to time served in a combat zone during 2025. However, you can still receive credit for service in years 
prior to 2025. To receive credit for months of service:
• in 2022, file 2022 Form M99 before October 15, 2026
• in 2023, file 2023 Form M99 before October 15, 2027
• in 2024, file 2024 Form M99 before October 15, 2028
You can file Form M99 electronically or download it on our website at www.revenue.state.mn.us.
Credits for:
• 2019 expired October 15, 2023
• 2020 expired October 15, 2024
• 2021 expires October 15, 2025
Individual circumstances may exist that extend the time allowed to file for these credits. If you spent additional days in a combat zone after 
the filing due date of the return, you can add the number of additional days plus 180 days to the initial 3½ year statute of limitations to claim 
the credit on Form M99.
Example: If you served in a combat zone in 2020 you had to file your 2020 Form M99 by October 15, 2024, to meet the 3½ year statute of 
limitations. Starting on June 1, 2021, you spent 60 days in a combat zone. You would have an additional 240 days to claim the credit (60 days 
plus 180 days). You would have until June 10, 2025 (240 days after October 15, 2024 to file 2020 Form M99.
What geographic areas qualify?
Service in a designated Combat Zone, Hazardous Duty Area, or a location in direct support of military operations qualifies you to receive this 
credit. The President has the authority to designate Combat Zones by an Executive Order as areas in which the U.S. Armed Forces are engag-
ing or have engaged in combat. Congress may designate Hazardous Duty Areas by Public Law to receive treatment as Combat Zones. The 
Department of Defense may certify service in locations in direct support of military operations for Combat Zone benefits. 
Service in one of the locations listed below qualifies you to receive this credit.
•  Afghanistan area. Afghanistan was designated as a Combat Zone beginning September 19, 2001. The Department of Defense also recog-
  nizes service in the following countries for Combat Zone benefits:
  • Jordan, Kyrgyzstan, Pakistan, Tajikistan, and Uzbekistan beginning September 19, 2001
  • Djibouti as of July 1, 2002
  • Yemen as of April 10, 2002
  • Somalia and Syria as of January 1, 2004
•  Kosovo area. This area was designated as a Combat Zone beginning March 24, 1999, and includes:
  • The Federal Republic of Yugoslavia (Serbia/Montenegro)
  • Albania
  • Kosovo
  • The Adriatic Sea
  • The Ionian Sea north of the 39th parallel
•  Arabian Peninsula areas. This area was designated as a Combat Zone beginning January 17, 1991, and includes:
  • The Persian Gulf
  • The Red Sea
  • The Gulf of Oman
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  •   The Gulf of Aden
  •  The Arabian Sea north of 10 degrees north latitude and west of 68 degrees east longitude
  •  Bahrain
  •  Iraq
  •  Kuwait
  •  Oman
  •  Qatar
  •  Saudi Arabia
  •  The United Arab Emirates
    The Department of Defense also recognizes service in the following countries for Combat Zone benefits:
  •   Jordan as of March 19, 2003
  •   Lebanon as of February 12, 2015
  •   Turkey east of 33.51 degrees east longitude as of September 19, 2016
•  Sinai Peninsula. Under the Tax Cuts and Jobs Act (TCJA) enacted in December 2017, members of the U.S. Army, U.S. Navy, U.S. Ma-
  rines, U.S. Air Force, and U.S. Coast Guard who performed services in the Sinai Peninsula can now claim combat zone tax benefits. 

How to Claim the Credit
To claim this credit, file Form M99 electronically on our website or mail it to us with the required documentation attached.
Using a paid tax preparer (paper Forms M99 only): If you pay someone to prepare your Form M99, that person must also sign the form. If 
you want your paid preparer to have the authority to discuss the form with the Minnesota Department of Revenue, check the box at the bottom 
of the form. Checking the box does not give your preparer the authority to sign any tax documents on your behalf or to represent you at audits 
or appeals conferences. For those types of authorities, you must file a power of attorney form.

Required Documentation
You must attach the following to Form M99 for each period of duty in a combat zone or qualifying hazardous duty area:
• National Guard, Reservists, and retired or discharged active-duty members: Attach DD-214 reflecting period of qualifying service. 
• Active-duty members: Attach a copy of your Leave and Earnings Statement for each month in qualifying status.
If You Do Not Have Copies of the Required Documentation 
National Guard and Reserve members may request a copy of their DD-214(s) from the Official Personnel File (OPF) maintained in their unit.  
Inactive Reserve, retired, and discharged military members may order a copy of their DD-214(s) through The National Archives website at 
www.archives.gov.
You may also mail a copy of Standard Form SF-180, Request Pertaining to Military Records, to the appropriate record center identified in the 
instructions for that form. 
Active-duty military members (who did not receive a DD-214 for their duty in combat status) must submit a copy of their Leave and Earn-
ings Statement for each month in a combat zone or qualified hazardous duty area. Copies of previous Leave and Earnings Statements can be 
obtained through the MyPay website at https://mypay.dfas.mil. 
If you cannot secure the required Leave and Earnings Statements on MyPay, contact the appropriate Military Pay Customer Service staff at the 
following toll-free numbers:
Army (active duty)                                1-888-332-7411
Army (reserve)                                    1-877-462-7782
Army (National Guard)                             1-877-276-4729
Navy (active duty/reserve)                        1-888-332-7411
Air Force (active duty/reserve/National Guard)    1-888-332-7411
Marine Corps (active duty & reserve)              1-888-332-7411
You should request the required documentation as soon as possible to avoid delays when filing for your credit.  
Choosing Direct Deposit
You may get your refund faster by having it direct deposited in your bank account. Enter your banking information on the front of Form M99. 
Note: Once you request a direct deposit of your refund, there is no way to cancel the direct deposit or change the account or routing informa-
tion.
Use of Information
All information you provide on Form M99 is private by state law and cannot be given to others, including your spouse, without your consent, 
except to the IRS, to other states that guarantee its privacy by law, to Minnesota courts, and to other Minnesota state, county and local govern-
ment agencies. Your Social Security Number is required under Minnesota Statute 270C.306.
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If Taxes or Debts are Owed
If you owe any Minnesota taxes, criminal fines, or a debt to a state agency, district court, qualifying hospital, or public library, state law may 
require us to apply the military credit to the amount owed (including penalty and interest on the taxes). Your Social Security Number will be 
used to identify you as the correct debtor. If the debt is less than the credit, you will receive the difference. 
Filing for a Deceased Person
If the person eligible for this credit has died, the credit may be claimed by certain family members or personal representatives.
These individuals can claim the credit (listed in order of eligibility):
1. A surviving spouse who has filed a 2024 joint federal income tax return with the decedent. 
2. A personal representative appointed by the court to represent the estate. To be eligible, a surviving spouse cannot be filing a 2025 joint 
  federal income tax return with the decedent.  The personal representative must enclose a copy of the court document showing appointment 
  as personal representative.
3. The first living person from the list below. To be eligible, (a) a surviving spouse cannot be filing a 2025 joint federal income tax return with 
  the decedent, (b) a court cannot have appointed a personal representative to represent the estate, and (c) the value of the estate must be less 
  than $75,000.
   The eligible persons, in order, are:
  •  A surviving spouse who did not file a 2024 joint federal income tax return with the decedent
  •  The decedent’s children
  •  The decedent’s grandchildren
  •  The decedent’s father and mother
  •  The decedent’s brothers and sisters
  •  The children of the decedent’s brothers and sisters
To claim the credit, complete Form M23, Claim for a Refund for a Deceased Taxpayer. Include Form M23, along with a copy of the dece-
dent’s death certificate, when you file Form M99. Mail Form M99, Form M23, and the death certificate to the address shown on the front of 
this form.

Questions?
Forms and information are available on our website at www.revenue.state.mn.us. 
If you have questions:
• Visit our website at www.revenue.state.mn.us
• Send us an email at individual.incometax@state.mn.us
• Call us at 651-296-3781 or 1-800-652-9094






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