Page 153 - DIDC SOPS and Guidelinesv as of April 2019

c. Savings Deposit Program (SDP): Title 10 USC 1035, and DoD FMR, Volume 7A, chapter 51,
certain deployed service members earn 10 percent interest on money they deposit into the SDP.
Service members deployed to designated areas overseas can deposit up to $10,000.00 of their
pay and allowances into the program.

1) Soldiers who serves 30 consecutive days
2) at least 1 day in each of the three (3) consecutive months in the AOR

Soldiers assign to Operation Enduring Freedom (OEF) are authorize to
participate in the SDP Effective November 1, 2001. The geographic area of eligibility for OEF
consists of the total land area of Afghanistan, Pakistan, Kazakhstan, Kyrgyzstan, Tajikistan,
Turkmenistan, and Uzbekistan, the waters consisting of the Red Sea, Gulf of Aden, Gulf of
Oman, and Arabian Sea (portion north of 10 degrees north latitude and west of 68 degrees east
longitude), or in the airspace there over. Effective February 1, 2003 the area of eligibility was
expanded to any area that has been designated a combat zone or an area designated in direct
support of a combat.

d. Combat Zone Tax Relief (CZTR): Authorized for Soldiers performing duty in an area
designated by the Secretary of Defense as a combat zone. Soldiers serving in a designated
combat area for any part of a month will have all military pay received for military service for that
month excluded from their gross income. Commissioned officers monthly exclusion is capped at
the highest enlisted pay, plus any hostile fire or imminent danger pay received. RC Soldiers will
have taxes withheld during the current month and receive a refund of the taxes and an
adjustment of their taxable income for the month in the following month.

e. Tax Filing Extension: Any Soldier serving one or more days in a combat zone (CZ)
automatically receives an extension of time to file their taxes by filing an Internal Revenue
Service (IRS) Form 4868, Application for Automatic Extension of Time to File U.S. Individual Tax
Return. The length of the extension equals 180 days + the number of days served in the CZ
during the tax filing season (January through April) + the number of days of any hospitalization
resulting from injury in the CZ. The extension of time to file begins on the day that the Soldier
returns home.

f. Thrift Savings Plan (TSP): The TSP is a federal government-sponsored retirement savings and
investment plan. Soldiers serving on active duty, or as members of the Ready Reserve or
National Guard in any pay status are eligible to participate in TSP. Soldiers can sign up by going
to their S1/G1 office to fill out a TSP-U-1 election form, by using the DFAS MyPay website, or by
going to http://www.tsp.gov/.

g. Service members Civil Relief Act (SCRA): Provides protection of rights, privileges, immunities,
and benefits to service members while serving on active duty. These benefits include protection
against paying taxes in both the home of record and the state in which service members are
stationed, exemption from personal property taxes when stationed in a state which is not their
domicile, the ability to have civil court cases delayed, and special treatment of certain financial
obligations. Service members may also qualify for lowering their interest rates to six percent for
obligations incurred prior to entering active service. For more information go to

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