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YouTube Combat Zone Credit

The Minnesota Department of Revenue reminds Minnesota service members to take advantage of the refundable Credit for Military Service in a Combat Zone. The 2021 credit expires for most qualifying service members on October 15, 2025.

You may qualify for $120 per month or partial month served.

Military members can claim this credit any time during the calendar year.

Do I qualify for the credit?

You may qualify if all these are true:

  • You served in a combat zone or qualified hazardous duty area anytime since January 1, 2021. Kuwait is still considered a combat zone for this credit.
  • You were a Minnesota resident during your time of service.
  • You received combat pay. 

How do I claim the credit?

File electronically on our website or mail Form M99, Credit for Military Service in a Combat Zone, for the years you served. For copies of Form M99, review our current- and prior- year forms.

You will need these documents to file:

  • Corresponding Form DD-214 for each period of qualifying service
  • Leave and Earnings statements for each month of qualifying service

If you are filing a 2021 Form M99 by mail, your documents must be postmarked by October 15, 2025.

You may also claim this credit for tax years 2022 through 2025. To apply for these credits, file Form M99 for the appropriate year.

Where can I find more information?

 


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