Fill - Free fillable 2019 Form M99, Credit for Military Service in (Minnesota Department of Revenue) PDF form

Checking Savings

Your signature Date Phone

Paid preparer’s signature Date Phone PTIN or VITA/TCE # (required)

For Direct Deposit of the full credit, enter the following informaon. Otherwise, you will receive a check.

(You must use an account not associated with a foreign bank.)

Account Type Roung Number Account Number

You must enclose the following with this return:

Acve-duty members:

• Aach a copy of your Leave and Earnings Statement for each month in qualifying status.

Naonal Guard, Reservists, and rered or discharged acve-duty members:

• Aach Form DD-214 for each period of qualifying service.

Completed forms and documentaon will be accepted starng January 2020.

Mail to: Minnesota Department of Revenue, Mail Staon 0043, 600 N. Robert St., St. Paul, MN 55146-0043

See instrucons for addional informaon.

2019 Form M99, Credit for Military Service in a Combat Zone

Sign here: I declare that this return is correct and complete to the best of my knowledge and belief.

I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer.

1 Number of months served in 2019 ................................................................1

2 Mulply line 1 by $120. This is the AMOUNT OF YOUR CREDIT .......................................2

Enter the number of months served in a combat zone during 2019. Count paral months as full months. Your home of record must have been

Minnesota during the months served to qualify for the credit.

9995

Your First Name and Inial Last Name Your Social Security Number

Current Home Address Check if: New Address Foreign Address Your Date of Birth

City State Zip Code Check if Amended Form M99

*191991*

You may be eligible to receive a tax credit for military me served in a combat zone or qualied hazardous duty area during 2019.

Am I eligible?

You are eligible to receive a credit if all of the following are true:

• Youservedinacombatzoneorqualiedhazardousdutyareaduring2019

• ThepayyoureceivedqualiestobeexcludedascombatpayfromfederalgrossincomeunderInternalRevenueCodeSection112

•YourhomeofrecordduringyourmonthsofservicewasMinnesota

Thecreditisequalto$120foreachmonthofservice.Partialmonthsarecountedasfullmonths.Forexample,ifyouservedonedayinNo-

vember,itwouldcountasonefullmonth.

To Receive a Credit for Prior Years

The2019FormM99appliesonlytotimeservedinacombatzoneduring2019.However,youcanstillreceivecreditforserviceinyears

priorto2019.Toreceivecreditformonthsofservice:

• in2016,le2016FormM99beforeOctober15,2020

• in2017,le2017FormM99beforeOctober15,2021

• in2018,le2018FormM99beforeOctober15,2022

Youcandownloadtheseformsonourwebsiteatwww.revenue.state.mn.us.

Creditsfor:

• 2013expiredOctober15,2017

• 2014expiredOctober15,2018

• 2015expiredOctober15,2019

Individualcircumstancesmayexistthatextendthetimeallowedtoleforthesecredits.Ifyouspentadditionaldaysinacombatzoneafter

thelingduedateofthereturn,youcanaddthenumberofadditionaldaysplus180daystotheinitial3½yearstatuteoflimitationstoclaim

thecreditonFormM99.

Example:Ifyouservedinacombatzonein2015,youhadtoleyour2015FormM99byOctober15,2019tomeetthe3½yearstatuteof

limitations.However,startingonJune1,2016youspent60daysinacombatzone.Youwouldhaveanadditional240daystoclaimthe

credit(60daysplus180days).Therefore,youwouldhaveuntilJune10,2020(240daysafterOctober15,2019)tole2015FormM99.

What geographic areas qualify?

ServiceinadesignatedCombatZone,HazardousDutyArea,oralocationindirectsupportofmilitaryoperationsqualifiesyoutoreceive

thiscredit.ThePresidenthastheauthoritytodesignateCombatZonesbyanExecutiveOrderasareasinwhichtheU.S.ArmedForcesare

engagingorhaveengagedincombat.CongressmaydesignateHazardousDutyAreasbyPublicLawtoreceivetreatmentasCombatZones.

TheDepartmentofDefensemaycertifyserviceinlocationsindirectsupportofmilitaryoperationsforCombatZonebenefits.Serviceinone

ofthelocationslistedbelowqualifiesyoutoreceivethiscredit.

• Afghanistan area.AfghanistanwasdesignatedasaCombatZonebeginningSeptember19,2001.TheDepartmentofDefensealsorecog-

nizesserviceinthefollowingcountriesforCombatZonebenets:

• Jordan,Kyrgyzstan,Pakistan,Tajikistan,andUzbekistanbeginningSeptember19,2001

• DjiboutiasofJuly1,2002

• YemenasofApril10,2002

• SomaliaandSyriaasofJanuary1,2004

• PhilippinesfromJanuary9,2002untilSeptember30,2016

• Kosovo area.ThisareaswasdesignatedasaCombatZonebeginningMarch24,1999andincludes:

• TheFederalRepublicofYugoslavia(Serbia/Montenegro)

• Albania

• Kosovo

• TheAdriaticSea

• TheIonianSeanorthofthe39thparallel

• Arabian Peninsula areas. ThisareawasdesignatedasaCombatZonebeginningJanuary17,1999andincludes:

• ThePersianGulf

• TheRedSea

• TheGulfofOman

• TheGulfofAden

Continued

2019 Form M99 Instrucons

• TheArabianSeanorthof10degreesnorthlatitudeandwestof68degreeseastlongitude

• Bahrain

• Iraq

• Kuwait

• Oman

• Qatar

• SaudiArabia

• TheUnitedArabEmirates

TheDepartmentofDefensealsorecognizesserviceinthefollowingcountriesforCombatZonebenets:

• JordanasofMarch19,2003

• LebanonasofFebruary12,2015

• Former Yugoslavia area.ThisareawasdesignatedaHazardousDutyAreabeginningNovember21,1995andincludes:

• BosniaandHerzegovina

• Croatia

• Macedonia

• Sinai Peninsula.ThisareawasdesignatedaHazardousDutyAreabeginningJune9,2015.

How to Claim the Credit

YoumustleFormM99,Credit for Military Service in a Combat Zone,andattachtherequireddocumentationtoreceivethecredit.

Using a paid tax preparer.IfyoupaysomeonetoprepareyourFormM99,thatpersonmustalsosigntheform.Ifyouwantyourpaid

preparertohavetheauthoritytodiscusstheformwiththeDepartmentofRevenue,checktheboxatthebottomoftheform.Checkingthebox

doesnotgiveyourpreparertheauthoritytosignanytaxdocumentsonyourbehalfortorepresentyouatauditsorappealsconferences.For

thosetypesofauthorities,youmustleapowerofattorneyform.

Required Documentaon

YoumustattachthefollowingtoFormM99foreachperiodofdutyinacombatzoneorqualifyinghazardousdutyarea:

• National Guard, Reservists, and retired or discharged active-duty members:AttachDD-214reectingperiodofqualifyingservice.

• Active-duty members:AttachacopyofyourLeaveandEarningsStatementforeachmonthinqualifyingstatus.

If You Do Not Have Copies of the Required Documentaon

NationalGuardandReservemembersmayrequestacopyoftheirDD-214(s)fromtheOcialPersonnelFile(OPF)maintainedintheirunit.

InactiveReserve,retired,anddischargedmilitarymembersmayorderacopyoftheirDD-214(s)throughTheNationalArchiveswebsiteat

www.archives.gov.

YoumayalsomailacopyofStandardFormSF-180,Request Pertaining to Military Records,totheappropriaterecordcenteridentiedinthe

instructionsforthatform.

Active-dutymilitarymembers(whodidnotreceiveaDD-214fortheirdutyincombatstatus)mustsubmitacopyoftheirLeaveandEarn-

ingsStatementforeachmonthinacombatzoneorqualiedhazardousdutyarea.CopiesofpreviousLeaveandEarningsStatementscanbe

obtainedthroughtheMyPaywebsiteathttps://mypay.dfas.mil.

IfyoucannotsecuretherequiredLeaveandEarningsStatementsonMyPay,contacttheappropriateMilitaryPayCustomerServicestaatthe

following toll-free numbers:

Army(activeduty) 1-888-332-7411

Army(reserve) 1-877-462-7782

Army(NationalGuard) 1-877-276-4729

Navy(activeduty/reserve) 1-888-332-7411

AirForce(activeduty/reserve/NationalGuard) 1-888-332-7411

MarineCorps(activeduty&reserve) 1-888-332-7411

Youshouldrequesttherequireddocumentationassoonaspossibletoavoiddelayswhenlingforyourcredit.

Choosing Direct Deposit

Youmaygetyourrefundfasterbyhavingitdirectdepositedinyourbankaccount.EnteryourbankinginformationonthefrontofFormM99.

Note: Onceyourequestadirectdepositofyourrefund,thereisnowaytocancelthedirectdepositorchangetheaccountorroutinginforma-

tion.

Continued

Use of Informaon

AllinformationyouprovideonFormM99isprivatebystatelawandcannotbegiventoothers,includingyourspouse,withoutyourconsent,

excepttotheInternalRevenueService(IRS),tootherstatesthatguaranteeitsprivacybylaw,toMinnesotacourts,andtootherMinnesota

state,countyandlocalgovernmentagencies.YourSocialSecuritynumberisrequiredunderM.S.270C.306.

If Taxes or Debts are Owed

IfyouoweanyMinnesotataxes,criminalnes,oradebttoastateagency,districtcourt,qualifyinghospitalorpubliclibrary,statelawmay

requirethedepartmenttoapplythemilitarycredittotheamountowed(includingpenaltyandinterestonthetaxes).YourSocialSecurity

numberwillbeusedtoidentifyyouasthecorrectdebtor.Ifthedebtislessthanthecredit,youwillreceivethedierence.

Filing for a Deceased Person

Ifthepersoneligibleforthiscredithasdied,thecreditmaybeclaimedbycertainfamilymembersorpersonalrepresentatives.

Thefollowingindividualscanclaimthecredit(listedinorderofeligibility):

1.Asurvivingspousewhohasleda2018jointfederalincometaxreturnwiththedecedent.

2.Apersonalrepresentativeappointedbythecourttorepresenttheestate.Tobeeligible,asurvivingspousecannotbelinga2019joint

federalincometaxreturnwiththedecedent.Thepersonalrepresentativemustencloseacopyofthecourtdocumentshowingappointment

aspersonalrepresentative.

3.Therstlivingpersonfromthelistbelow.Tobeeligible,(a)asurvivingspousecannotbelinga2019jointfederalincometaxreturnwith

thedecedent,(b)acourtcannothaveappointedapersonalrepresentativetorepresenttheestate,and(c)thevalueoftheestatemustbeless

than$75,000.

 Theeligiblepersons,inorder,are:

 • Asurvivingspousewhodidnotlea2018jointfederalincometaxreturnwiththedecedent

• The decedent’s children

• The decedent’s grandchildren

• The decedent’s father and mother

• The decedent’s brothers and sisters

 • Thechildrenofthedecedent’sbrothersandsisters.

To claim the credit, completeFormM23,Claim for a Refund for a Deceased Taxpayer.IncludeFormM23,alongwithacopyofthedece-

dent’sdeathcerticate,whenyouleFormM99.MailFormM99,FormM23,andthedeathcerticatetotheaddressshownonthefrontof

thisform.

Quesons?

Formsandinformationareavailableonourwebsiteatwww.revenue.state.mn.us.

Ifyouhavequestions:

• Visitourwebsiteatwww.revenue.state.mn.us

• Sendusanemailatindividual.incometax@state.mn.us

• Callusat651-296-3781or1-800-652-9094

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2019 Form M99, Credit for Military Service in (Minnesota Department of Revenue)

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