The new information is available on the front page of IRS.gov by clicking on "Armed Forces Tax Benefits." 

The Web section includes: Q&A on exclusions, extensions and other tax benefits available to members of the Armed Forces serving in a combat zone; IRS Publication 3, Armed Forces' Tax Guide, which covers the special tax situations of active members of the U.S. Armed Forces; and a special email address for members of the U.S. Armed Forces, their spouses, authorized agents or representatives, which can be used to notify the IRS about someone serving in a combat zone. Details are available at www.irs.gov.

"At this important time, our dedicated military personnel in combat zones should not be worried about tax issues," said IRS Acting Commissioner Bob Wenzel. "We want each of them to receive all of the tax benefits that they are entitled to. We want all of our servicemen and servicewomen -- and their families -- to know that we are here to help."

Generally, enlistees up to warrant officers (including commissioned warrant officers) exclude all their military pay received for military service in a combat zone. For commissioned officers, the monthly exclusion is capped at the highest enlisted pay, plus any hostile fire or imminent danger pay received. For 2002, this limit was $5,532.90 and for 2003, it is $5,882.70. Amounts excluded from gross income are not subject to federal income tax.

The IRS automatically extends the deadline for filing tax returns, paying taxes, filing claims for refund and taking other actions related to federal income tax for U.S. Armed Forces personnel serving in a combat zone. The IRS also extends the deadline for those in the U.S. Armed Forces deployed overseas away from their permanent duty station in support of operations in a qualified hazardous duty area but who are outside that area.

The deadline for filing returns, making payments or taking any other action with the IRS is extended for at least 180 days after: the last day of qualifying combat zone service; or, the last day of any continuous qualified hospitalization for injury from the combat zone.

The IRS plans to take additional steps and provide additional guidance on issues involving military personnel and combat zones. This new information will also be posted to the Armed Forces page of IRS.gov.