Page 92 - Wages, Salaries and Other Earnings

Military and Government Disability Pensions

Certain military and government disability pensions aren’t taxable.

 In most cases, under the period of
limitation, a claim for credit or
refund must be filed within 3 years
from the time a return was filed or 2
years from the time the tax was paid.
 However, if you receive a retroactive
service-connected disability rating
determination, the period of
limitation is extended by a 1-year
period beginning on the date of the
determination.
 This 1-year extended period applies
to claims for credit or refund filed
after June 17, 2008, and doesn’t
apply to any tax year that began
Special Period of Limitation more than 5 years before the date of

the determination.