Military Taxpayer Issues


The preparation of tax returns for taxpayers with military-related income offers a unique set of challenges for tax professionals. Many different scenarios present themselves, depending on the taxpayer’s status e.g. active duty, reserve, national guardsman, retiree, or veteran.  

In this video-based course, Kathy Morgan EA describes the main issues affecting military taxpayers of different types and offers tips on how to identify benefits that may have been missed and cases where veterans may have overpaid their taxes. With her extensive background in the military and tax preparation, Kathy is uniquely qualified to address the topic of military taxpayers and advise tax practitioners on how to maximize tax benefits for their clients.

Learning Objectives

Upon conclusion of this course, students will be able to:

  • identify the home of record for a military taxpayer and determine the state tax exposure of the taxpayer and spouse
  • identify the items of taxable and non-taxable income on a taxpayer’s Leave and Earnings Statement
  • identify the items of taxable and non-taxable income on a taxpayer’s Retiree Account Statement
  • recognize when the need arises to amend a veteran’s prior returns and identify the maximum number of years that can be amended
  • identify the effect of TCJA and the Combat-Injured Veterans Tax Fairness Act on military taxpayer returns

Designed For

CPAs, EAs, and other tax professionals
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