[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-564327-105":53,"doc-detail-564327-en":120},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":113,"head_meta":115,"extra_data":117,"updated_unix":119},105,"en","armed-forces-tax-guide-publication-3-2025-returns","Armed Forces' Tax Guide - Publication 3 - 2025 Returns","","Armed Forces’ Tax Guide Publication 3 provides guidance for preparing 2025 tax returns, covering changes and key filing reminders, including due dates, late-filing penalties, and updated standard deduction and child tax credit rules. It explains how gross income is determined for servicemembers, which government pay items are included or excluded, and how combat zone exclusions are handled. The guide also addresses credits, IRA and qualified plan distributions, reporting and extensions, and specialized topics like foreign source income and filing for aliens.",{"@graph":63,"@context":112},[64,80,95],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/armed-forces-tax-guide-publication-3-2025-returns/564327/",4,{"url":78,"name":59,"@type":81,"author":82,"headline":59,"publisher":85,"fileFormat":88,"inLanguage":57,"description":61,"dateModified":89,"datePublished":89,"encodingFormat":88,"isAccessibleForFree":90,"interactionStatistic":91},"DigitalDocument",{"name":83,"@type":84},"Dusta123","Person",{"url":68,"name":86,"@type":87},"DocShare","Organization","application/pdf","2026-10-12",true,{"@type":92,"interactionType":93,"userInteractionCount":4},"InteractionCounter",{"@type":94},"ViewAction",{"@type":96,"mainEntity":97},"FAQPage",[98,104,108],{"name":99,"@type":100,"acceptedAnswer":101},"What is the due date and what happens if a return is filed more than 60 days late?","Question",{"text":102,"@type":103},"The guide states that Form 1040 or 1040-SR is due by April 15, 2026. If a return is more than 60 days late, the minimum penalty is $525 or the amount of any tax you owe, whichever is smaller.","Answer",{"name":105,"@type":100,"acceptedAnswer":106},"How do the guide’s 2025 updates affect the standard deduction and child tax credit?",{"text":107,"@type":103},"It notes that the standard deduction amounts increased for 2025 for all filers. It also states that the maximum child tax credit increased to $2,200 per qualifying child starting in 2025, along with SSN-related eligibility requirements.",{"name":109,"@type":100,"acceptedAnswer":110},"How is combat zone pay handled for tax purposes and how is the exclusion reported?",{"text":111,"@type":103},"The guide includes sections defining what combat zone pay is, which service qualifies, and the rules for how much combat zone pay can be excluded. It also provides instructions on how to report the combat zone exclusion on the return.","https://schema.org",{"og:url":78,"og:type":114,"og:title":59,"og:site_name":86,"og:description":61},"article",{"robots":116,"canonical":78},"index,follow",{"doc_id":118,"site_id":56},564327,1791841562,{"code":4,"msg":5,"data":121},{"doc_id":118,"user_id":122,"nickname":83,"user_avatar":123,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":129,"language":130,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":131,"faqs":132,"seo_title":133,"seo_description":61,"update_tm":119,"read_time":134},962093541925,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Contents  \nPublication 3  \nArmed Forces'Tax Guide  \nFor use in preparing 2025 Returns  \nWhat's New ............................... 2  \nReminders ............................... 3  \nIntroduction .............................. 4  \nGross Income ............................. 5  \nServicemembers’ Government Pay Included in Gross Income ....................... 5  \nServicemembers’ Government Pay Items Excluded From Gross Income ............. 6  \nIncome Items of Special Interest .............  7  \nForeign Source Income .................... 8  \nCommunity Property ...................... 9  \nDomicile .............................. 9  \nNevada, Washington, and California Domestic Partners ..................... 9  \nForm W-2 .............................. 9  \nAdjustments to Income ....................  10  \nTravel Expenses of Armed Forces Reservists ...  10 Individual Retirement Arrangements (IRAs) ....  11 Moving Expenses .......................  12  \nTreatment of Distributions (and Repayments of Distributions) From an IRA or Qualified Plan to Qualified Reservists ..............  11  \nIncome Exclusions for Armed Forces Members in Combat Zones ......................  13  \nCombat Zone Exclusion ....................  14  \nHow Much of My Combat Zone Pay Can I Exclude? ...........................  14  \nHow Do I Report the Combat Zone Exclusion? ..........................  14  \nWhat Is Combat Zone Pay? ................  14  \nCombat Zone Defined ....................  14  \nService Eligible for Combat Zone Exclusion ....  15  \nGain or Loss From Sale of Home .............  16  \nForeclosures ............................  17  \nItemized Deductions ......................  17  \nRepayments to Your Employer ..............  17  \nCredits .................................  17  \nChild Tax Credit, Credit for Other Dependents, and Additional Child Tax Credit .............................  18  \nACTC ...............................  19  \nEarned Income Credit (EIC) ................  19  \nCredit for Excess Social Security Tax Withheld ........................... 23  \nForgiveness of Decedent's Tax Liability ........  24  \nCombat Zone Related Forgiveness ..........  24  \nTerrorist or Military Action Related Forgiveness ......................... 25  \nHow Do I Make a Claim for Tax Forgiveness? . . . 25  \nPublication 3 (2025) Catalog Number 46072M  \nJan 13, 2026 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\nFiling Returns ............................ 26  \nWhere To File My Return ..................  27  \nWhen To File My Return ..................  27  \nWhen Is the Latest I Can Pay My Tax? .........  27  \nExtensions of Deadlines To File Your Tax Return, To Pay Your Taxes, and for Other Actions ..............................  27  \nCan I Get an Extension To File My Return if IAm Not in a Combat Zone or a Contingency Operation? ................ 28  \nAre There Filing, Tax Payment, and Other  \nExtensions Specifically for Those in a Combat Zone or a Contingency Operation? .......................... 28  \nCan I Get an Extension To Pay My Tax if I Am Not in a Combat Zone or a Contingency Operation? .......................... 30  \nMaximum Rate of Interest When There Is Hardship ............................. 31  \nTax Returns of Aliens ...................... 31  \nResident Aliens ........................ 31  \nNonresident Aliens ...................... 32  \nDual-Status Aliens ...................... 32  \nSigning Returns .......................... 32  \nHow To Get Tax Help ....................... 33  \nIndex .................................. 38  \nWhat's New  \nDue date of return. File Form 1040 or 104","cbCaigZIwhvLWwsR","https://ap.wps.com/l/cbCaigZIwhvLWwsR","pdf",1499269,38,"English","# What's New\n## Due date of return and penalties\n## Standard deduction and child tax credit updates\n# Gross Income\n## Included and excluded servicemembers’ government pay\n## Foreign source income and community property\n# Adjustments and Exclusions\n## Travel and moving expenses\n## IRA and qualified plan treatment\n## Combat zone exclusion and reporting\n# Credits\n## Child tax credit and earned income credit\n## Other credits and forgiveness\n# Filing Returns\n## Where to file and when to file\n## Extensions for combat zones and others\n## Tax help and index","[{\"question\":\"What is the due date and what happens if a return is filed more than 60 days late?\",\"answer\":\"The guide states that Form 1040 or 1040-SR is due by April 15, 2026. If a return is more than 60 days late, the minimum penalty is $525 or the amount of any tax you owe, whichever is smaller.\"},{\"question\":\"How do the guide’s 2025 updates affect the standard deduction and child tax credit?\",\"answer\":\"It notes that the standard deduction amounts increased for 2025 for all filers. It also states that the maximum child tax credit increased to $2,200 per qualifying child starting in 2025, along with SSN-related eligibility requirements.\"},{\"question\":\"How is combat zone pay handled for tax purposes and how is the exclusion reported?\",\"answer\":\"The guide includes sections defining what combat zone pay is, which service qualifies, and the rules for how much combat zone pay can be excluded. It also provides instructions on how to report the combat zone exclusion on the return.\"}]","Armed Forces' Tax Guide - Publication 3 - 2025 Returns | PDF",13]