Economic Stimulus Eligibility Clarified

Service members who are exempt from federal income tax because of deployment to combat zones should file 1040A forms with the Internal Revenue Service (IRS) anyway, in order to take advantage of refunds of as much as $600 for single persons and $1,200 for married couples, and payments of $300 for each child under age 17, under an economic stimulus plan approved by President Bush and Congress. To qualify, service members should report non-taxable combat pay on Line 40b of the form, showing at least $3,000 in "qualifying" income (that is, wages, taxable income from self-employment, and government benefits such as VA and Social Security pensions). Deployed service members can ask for a 180-day extension beyond the April 15 deadline to file their federal income taxes, but are advised to complete their returns as timely as possible. Base legal offices provide free help with tax preparation. Help is also available at the IRS Web site, http://www.irs.gov/, or by calling 1-800-TAX-1040 toll free.