IRS Tax Tip 2003-41, (Feb. 27, 2003) -- Reservists called to active duty and new enlistees in the armed forces might qualify for a deferral of taxes owed if they can show that their ability to pay taxes was impaired because of their military service. The Soldiers and Sailors Civil Relief Act provides this benefit.

The act covers active duty members of the military services -- Army, Navy, Air Force, Marine Corps and Coast Guard. Reservists must be placed on active duty to qualify. National Guard personnel not serving in a “federalized” status -- that is, called to active duty specifically by the president of the United States -- are not covered.

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