M99: Credit for Military Service in a Combat Zone (2025)
Minnesota · Minnesota DOR · Used for tax years 2025
Minnesota Form M99 claims the 2025 Credit for Military Service in a Combat Zone. It reports qualifying months of service and calculates a credit of $120 per month, counting partial months as full months.
Who files this form
File Form M99 to claim the credit if all of these apply:
- You served in a combat zone or qualified hazardous duty area during 2025.
- Your pay 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 $120 for each qualifying month. Partial months count as full months. The 2025 form applies only to service during 2025.
When it's due
For tax year 2025, the form states that completed forms and documentation will be accepted starting January 1, 2025.
The supplied text does not state a final filing deadline for the 2025 credit.
What you'll need
- 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.
- 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 for a deceased person: Include Form M23 and a copy of the death certificate. A court-appointed personal representative must also include the court document showing the appointment.
If you need military records, National Guard and Reserve members may request DD-214 copies 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.
How to file
- Enter your personal information and the number of qualifying months served during 2025 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 service documentation.
File electronically: Use the Minnesota Department of Revenue website at www.revenue.state.mn.us.
File by mail: Sign the form and send 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 claim: Mail a new Form M99, check the amended box, explain your changes, and include the required documentation. Use the same mailing address.
Common mistakes
- Leaving out required records: Attach the required documentation for each qualifying period or month. Request missing records as soon as possible to avoid filing delays.
- Not counting partial months: The form says to count a partial month as a full month.
- Entering incorrect direct deposit details: Once you request direct deposit, you cannot cancel it or change the account or routing information. Do not use an account associated with a foreign bank.
- Using the 2025 form for another year’s service: This version applies only to service during 2025.
- Misunderstanding preparer authorization: Checking the authorization box lets the department discuss the return with your preparer. It does not let the preparer sign tax documents for you or represent you at audits or appeals conferences. Those powers 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 2025. Partial months count as full months, including a month in which you served only one day.
How will I receive the credit?
You can enter your banking information for direct deposit of the full credit. Otherwise, you will receive a check. The bank account must not be associated with a foreign bank.
Can the credit be used to pay debts I owe?
Yes. 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 receive the difference.
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.