Publication 3 (2006), Armed Forces' Tax Guide

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Adoption

Child tax credit, Adopted child.

(see also Child tax credit)

Advance earned income credit, Advance Earned Income Credit

Afghanistan, Afghanistan area.

Aliens, Alien Status

Amount of exclusion, Amount of Exclusion

Assistance (see Tax help)

C

Child tax credit, Child Tax Credit

Qualifying child, Qualifying Child

Child tax credit:

Limits:

Modified adjusted gross income, Modified AGI.

Child, qualifying, Qualifying child.

Claims for tax forgiveness, Claims for Tax Forgiveness

Combat zone:

Election to include pay for earned income credit, Nontaxable combat pay election.
Exclusion, Combat Zone Exclusion
Extension of deadlines, Service That Qualifies for an Extension of Deadline
Qualified hazardous duty area, Qualified hazardous duty area.
Related forgiveness, Combat Zone Related Forgiveness

Comments on publication, Comments and suggestions.

Community property, Community Property, Residents of community property states.

Contingency operation, Service That Qualifies for an Extension of Deadline

Credits:

Advance earned income, Advance Earned Income Credit
Child tax, Advance Earned Income Credit, Child Tax Credit
Earned income, Earned Income Credit

D

Decedents, Forgiveness of Decedent's Tax Liability
Deductions, itemized, Itemized Deductions
Domicile, Domicile.
Dual-status aliens, Dual-Status Aliens

E

Earned income credit, Earned Income Credit

Social security card, Social security number.
Social security number, Social security number.

Educational expenses, Educational Expenses

Employee business expenses, Employee Business Expenses

Expenses:

Employee business, Employee Business Expenses
Moving, Moving Expenses

Extension of deadlines, Extension of Deadlines

Extension of time to file, Extensions

F

Family, Adopted child.

(see also Child tax credit)

Filing returns, Filing Returns

Foreign income, Foreign Source Income

Foreign moves, Foreign Moves

Forms:

1040, Foreign Moves, Itemized Deductions, Where To File
1040A, Where To File
1040EZ, Where To File
1040NR, Nonresident Aliens
2106, Employee Business Expenses, Reimbursement.
2106-EZ, Employee Business Expenses
2848, Signing Returns, Spouse overseas.
3903, Moving Expenses
4868, Extensions
W-2, Form W-2., Nontaxable combat pay election.

Foster care

Child tax credit, Qualifying Child

Free tax services, How To Get Tax Help

G

Gross income, Gross Income

H

Help (see Tax help)

Home:

Away from, Away from home.
Definition of, Away from home.
Sale of, Sale of Home

Hospitalization, Hospitalized While Serving in a Combat Zone, Hospitalized After Leaving a Combat Zone, Length of Extension, Qualified hospitalization.

I

Income:

Foreign source, Foreign Source Income
Gross, Gross Income

Individual retirement arrangements, Individual Retirement Arrangements

Installment agreement:

Payment deferment, Request for deferment.

Interest rate (maximum), Maximum Rate of Interest

Iraq, Persian Gulf area.

Itemized deductions, Itemized Deductions

Miscellaneous itemized deductions, Employee Business Expenses

Missing status, Missing status., Spouse in missing status., Missing status.

Modified adjusted gross income (MAGI):

Child tax credit limits, Modified AGI.

More information (see Tax help)

Moving expenses, Moving Expenses

N

Nonresident aliens, Nonresident Aliens

P

Permanent change of station, Permanent change of station.
Persian Gulf, Persian Gulf area.
Personal representative, Forgiveness of Decedent's Tax Liability
Power of attorney, Signing Returns
Professional dues, Professional Dues
Publications (see Tax help)

Q

Qualified hazardous duty area extension, Service That Qualifies for an Extension of Deadline
Qualifying child, Qualifying child.

R

Reimbursements:

Employee business expenses, Reimbursement.
Moving and storage, Services or reimbursements provided by the government.
Uniforms, Uniforms

Reservists:, Armed Forces reservists.

Travel, Armed Forces Reservists
Uniforms, Uniforms

Resident aliens, Resident Aliens

Returns:

Filing, Filing Returns
Signing, Signing Returns

S

Sale of home in 2006, Rules for Sales in 2006

Separate returns, Separate returns.

Servicemembers Civil Relief Act , Maximum Rate of Interest

Serving in a combat zone, Serving in a Combat Zone

Social security numbers (SSNs)

Earned income credit, Social security number.

Spouse:

Deadline extension, Spouses.
Died, Spouse died during the year.
Incapacitated, Spouse incapacitated.
Missing, Spouse in missing status.
Nonresident alien, Treating nonresident alien spouse as resident alien.
Overseas, Spouse overseas.

Suggestions for publication, Comments and suggestions.

T

Tax forgiven, Combat Zone Related Forgiveness
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Temporary work location, Temporary work location.
Terrorist related forgiveness, Terrorist or Military Action Related Forgiveness
Transportation, Armed Forces reservists.
Transportation expenses, Transportation Expenses
Travel expenses, Travel Expenses
TTY/TDD information, How To Get Tax Help

U

Uniforms, Uniforms

W

When to file, When To File
Where to file, Where To File

Y

Yugoslavia, The Kosovo area.

Index

A

C

D

E

F

G

H

I

J

K

M

N

P

Q

R

S

T

U

W

Y