M99: Credit for Military Service in a Combat Zone (2024)
Minnesota · Minnesota DOR · Used for tax years 2024
Minnesota Form M99 claims the 2024 Credit for Military Service in a Combat Zone. It reports your qualifying months of service and calculates a credit of $120 per month, counting partial months as full months.
Who files this form
File 2024 Form M99 to claim the Credit for Military Service in a Combat Zone for qualifying service during 2024. You are eligible if all of these are true:
- You served in a combat zone or qualified hazardous duty area during 2024.
- Your pay qualifies to be excluded as combat pay from federal gross income under Internal Revenue Code section 112.
- Your domicile was Minnesota during the months of service.
The credit is $120 for each qualifying month. Partial months count as full months.
When it's due
For tax year 2024, the form states that completed forms and documentation will be accepted starting January 17, 2024. The supplied text does not give a filing deadline for the 2024 credit.
The form lists these deadlines for earlier service years:
- 2021: File 2021 Form M99 before October 15, 2025.
- 2022: File 2022 Form M99 before October 15, 2026.
- 2023: File 2023 Form M99 before October 15, 2027.
It also lists these credit expiration dates:
- 2018: October 15, 2022.
- 2019: October 15, 2023.
- 2020: October 15, 2024.
The text says individual circumstances may extend the time to claim a credit. If you spent additional days in a combat zone after the return's filing due date, it allows those additional days plus 180 days to be added to the initial 3½-year time limit.
What you'll need
Attach the military records that apply to you:
- Active-duty members: A copy of your Leave and Earnings Statement for each month in qualifying status.
- National Guard, Reservists, and retired or discharged active-duty members: Form DD-214 for each period of qualifying service.
If you need copies, National Guard and Reserve members may request DD-214 records from their unit's Official Personnel File. Inactive Reserve, retired, and discharged members may order copies at www.archives.gov. Previous Leave and Earnings Statements are available through https://mypay.dfas.mil.
For direct deposit, have your account type, routing number, and account number ready. The account must not be associated with a foreign bank.
For an eligible claim on behalf of a deceased person, include Form M23 and a copy of the death certificate. A court-appointed personal representative must also enclose the court document showing the appointment.
How to file
- Complete your personal information on Form M99.
- Enter your qualifying months of service during 2024 on line 1. Count partial months as full months.
- Multiply line 1 by $120 and enter the credit on line 2.
- Include the required military documentation.
File electronically: Use the Minnesota Department of Revenue website at www.revenue.state.mn.us.
File by mail: Sign the form and mail it with the required documentation to:
Minnesota Department of Revenue
Mail Station 0043
600 N. Robert St.
St. Paul, MN 55146-0043
If you pay someone to prepare a paper Form M99, the preparer must also sign it.
To amend a previously submitted Form M99: Mail a new Form M99, check the amended box, explain your changes, and include the required documentation. You may attach another sheet for your explanation.
Common mistakes
- Using the wrong year's form: The 2024 Form M99 applies only to qualifying service during 2024. Use the corresponding year's form for earlier service.
- Leaving out required military records: Attach the required DD-214 or monthly Leave and Earnings Statements. Request missing records as soon as possible to avoid filing delays.
- Entering incorrect direct deposit details: Once you request direct deposit, you cannot cancel it or change the account or routing information. The account must not be associated with a foreign bank.
- Missing a paid preparer's signature: A paid preparer must sign a paper Form M99.
- Treating preparer discussion permission as a power of attorney: Checking the authorization box does not let your preparer sign tax documents for you or represent you at audits or appeals conferences. Those authorities require a power of attorney form.
Questions people ask
How much is the credit?
The credit is $120 for each qualifying month of service during 2024. Partial months count as full months, so even one qualifying day in a month counts as a full month.
Can I receive the credit by direct deposit?
Yes. Enter your checking or savings account information on Form M99 to request direct deposit of the full credit. The account must not be associated with a foreign bank. Otherwise, you will receive a check.
What happens if I owe taxes or other debts?
State law may require the department to apply the credit to Minnesota taxes, criminal fines, or debts owed to a state agency, district court, qualifying hospital, or public library. If the debt is less than the credit, you will receive the difference.
Can someone claim the credit for a deceased person?
Yes. Certain family members or personal representatives may claim it, subject to the eligibility order and conditions printed in the form text. The claim must include Form M23 and a copy of the death certificate with Form M99.
Where can I get help?
Visit www.revenue.state.mn.us, email individual.incometax@state.mn.us, or call 651-296-3781 or 1-800-652-9094.