January 25, 1990
Publications for Military Personnel & Students
WASHINGTON - Two specially designed Internal Revenue Service
publications are now available, one for military personnel and one
for high school and college students. The new publications focus on
the special tax situations and questions of concern to these
Publication 3, "Tax Information for Military Personnel,"
discusses such topics as: -- items included in gross income, such as
basic pay, special pay for aviation career incentives and hazardous
duty, bonuses for re-enlistment and payments for accrued leave; --
items excluded from gross income, such as certain allowances for
living, family, moving, travel and death expenses; and -- dependency
exemptions, sale of a home and itemized deductions.
Publication 4, "Student's Guide to Federal Income Tax,"
explains the federal tax laws of particular interest to high school
and college students. It helps students decide if their income from
wages, tips, scholarships and fellowships is taxable, if they should
have tax withheld from their pay and if they should file a tax
return. It also contains sample filled-in W-4 withholding forms and
The publication for students was developed, in part, as a
result of a suggestion by a student participating in an IRS focus
group discussion on how IRS can make its publications easier to
understand. The IRS also decided that a publication focusing on tax
issues affecting military personnel could simplify the task of
finding answers to tax questions for these taxpayers.
The IRS said that while these two publications do not cover all
tax issues for students and military personnel, most of these
taxpayers will find the answers to their tax questions.
The IRS publishes more than 100 tax publications, which are
available free from the IRS by calling 1-809-424-3676. The most
popular ones are listed in the tax forms packages. Students and
military personnel who want more detailed information than what is
in Publications 3 and 4 can order Publication 17, "Your Federal
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