I am in the military and stationed outside the United States. Can I claim the armed forces member credit?
For tax years beginning on or after January 1, 2000, a member of the U.S. armed forces on active duty who receives military pay from the federal government while stationed outside the United States may qualify for the armed forces member credit. The tax credit equals the amount of military pay for services performed while stationed outside the United States, up to a maximum credit of $300. For a married couple filing a joint return, if both spouses qualify for the credit, each may claim up to $300. Part-year residents and nonresidents of Wisconsin are not eligible for the credit. An active duty member of the U.S. armed forces is defined in 26 U.S.C. section 7701(a)(15). “Military income” means an amount of basic, special, or incentive pay income received by a claimant from the federal government as those terms are used in 37 U.S.C. chapters 3 and 5. Members of the National Guard ordered to active duty in the U.S. armed forces are eligible for this credit provided they were stationed ou