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Military Service in a combat zone

For 2006, Minnesota allows a refundable tax credit of $59 per month or part of month an individual was in the military in a combat zone. The monthly credit for the period from September 11,2001 through December 31, 2006 can be claimed on 2006 Minnesota individual income tax returns by the individual, surviving spouse or dependent of a deceased military member. For 2007 and thereafter the credit is based on months of service in the combat zone during the tax year.

Military service members who were Minnesota residents anytime during the period from September 11, 2001 to December 31, 2006 should check their records and let their 2006 tax return preparers know the number of months they were in a combat zone.