Maine Revenue Services Updates Guidance on Combat Zone Tax Relief

Maine Revenue Services revised its guidance on individual income tax relief for active-duty U.S. Armed Forces members serving in designated combat zones or qualified hazardous duty areas. The guidance confirms that Maine conforms to federal combat zone exclusions, including exclusion from Maine income of pay excluded from federal adjusted gross income and waiver of Maine income tax for combat casualties under IRC §692. The guidance also explains automatic filing and payment deadline extensions of 180 days, plus any remaining time to file, for service members, qualifying spouses, and support personnel serving in combat zones or contingency operations. [Me. Revenue Servs., ...