Military Tax Filing: Free Filing, Deadlines & State Residency (2026)
Military taxes have rules civilians don't — free filing software, automatic deadline extensions for the deployed, and a spouse-residency law that can erase a state tax bill. Here's what actually saves you money.
1. File for free with MilTax
MilTax (via Military OneSource) is free tax software built for military life — it handles combat pay, multistate moves, and rental situations, with no income limit, plus free consultations with tax pros. Most members should never pay for tax software.
2. What's taxable vs not
- Taxable: basic pay, most special pays, bonuses, and CONUS COLA.
- Tax-free: BAH, BAS, overseas COLA, DLA and most PCS allowances, and all pay excluded under the combat-zone exclusion.
3. Deployed? Your deadline moves automatically
Serving in a combat zone gives you an automatic extension: the normal April deadline is pushed to at least 180 days after you leave the zone (plus the days you had left before deploying). No form required, and the same extension covers IRA contributions and many IRS actions.
4. The spouse residency rule (MSRRA)
Under the Military Spouses Residency Relief Act, a military spouse can keep the servicemember's state of legal residence for tax purposes — so a couple domiciled in a no-tax state like Texas or Florida can keep the spouse's income state-tax-free even after a PCS to a taxing state.
5. Don't leave these on the table
- Earned Income Tax Credit: you can elect to include nontaxable combat pay when it raises your EITC — a rare case where combat pay helps your refund.
- Saver's Credit for TSP contributions at lower incomes.
- Moving deductions for PCS costs the military didn't reimburse (still available to active duty).
Know your taxable vs tax-free pay before you file — see the breakdown in the calculator.
Calculate my pay →Frequently asked questions
How can military members file taxes for free?
MilTax through Military OneSource is free tax software with no income limit, built for combat pay, PCS moves, and multistate situations, plus free tax-pro consultations.
Do deployed troops get a tax deadline extension?
Yes - serving in a combat zone gives an automatic extension of at least 180 days after leaving the zone, with no form required.
What is the MSRRA spouse residency rule?
The Military Spouses Residency Relief Act lets a spouse keep the servicemember's state of legal residence for tax purposes, which can keep their income tax-free in a no-tax home state.