Pentagon Joint Legal Assistance Office

06/23/2023

Pentagon Joint Legal Assistance Office Estate Planning Briefing presented by Mary Benzinger



Live in the Pentagon Auditorium or live-streamed at the link below. Friday June 30, 2023 1300-1500 EST.

01/19/2023

Military OneSource offers free tax preparation services via MilTax with consultants available by phone to assist you with your tax preparation needs. Miltax software can be found at:

Military OneSource and the DOD offer tax services for the military, including 100% free online tax return filing software and personalized support.

12/21/2022

IRS 501, Dependents, Standard Deduction and Filing Information for TY 2022 is now available https://www.irs.gov/forms-pubs/about-publication-501.
If your status at the end of 2022 is:
Single or MFS - $12,950
Married Filing Joint or Surviving Spouse - $25,900
Head of Household - $19,400

Information about Publication 501, including recent updates. Publication 501 discusses some tax rules that affect every U.S. citizen or resident, and covers who must file, who should file, what filing status to use, and the amount of the standard deduction.

07/22/2022

Tax Tips - IRAs -There are many ways people plan for retirement. Individual Retirement Arrangements, or IRAs, are a common one. IRAs provide tax incentives for people to make investments that can provide financial security when they retire. These accounts can be with a bank or other financial institution, a life insurance company, mutual fund, or stockbroker.
Here are some things to know about a traditional IRA.
• A traditional IRA is a tax-advantaged personal savings plan where contributions may be tax deductible.
• Generally, the money in a traditional IRA isn't taxed until it's withdrawn.
• There are annual limits to contributions depending on the person's age and the type of IRA.
• When planning when to withdraw money from an IRA, taxpayers should know that:
o They may face a 10% penalty and a tax bill if they withdraw money before age 59½, unless they qualify for an exception.
o Usually, they must start taking withdrawals from their IRA when they reach age 72. For tax years 2019 and earlier, that age was 70½.
o Special distribution rules apply for IRA beneficiaries.
Roth IRAs are like traditional IRAs, but there are some important differences.
A Roth IRA is another tax-advantaged personal savings plan with many of the same rules as a traditional IRA but there are exceptions:
• A taxpayer can't deduct contributions to a Roth IRA.
• Qualified distributions are tax-free.
• Roth IRAs don't require withdrawals until after the death of the owner.
Here are a few other types of IRAs:
• Savings Incentive Match Plan for Employees. A SIMPLE IRA allows employees and employers to contribute to traditional IRAs set up for employees. It is suited as a start-up retirement savings plan for small employers not currently sponsoring a retirement plan.
• Simplified Employee Pension. A SEP IRA is set up by an employer. The employer makes contributions directly to an IRA set up for each employee.
• Rollover IRA. This is when the IRA owner receives a payment from their retirement plan and deposits it into a different IRA within 60 days.

07/19/2022

Tax Withholding Estimator - The IRS Tax Withholding Estimator is a great tool for anyone wanting to know exactly how much taxes should be withheld from their paycheck to avoid that end of the year "OH NO I OWE TAXES!!!".
https://www.irs.gov/individuals/tax-withholding-estimator

Check your tax withholding with the IRS Tax Withholding Estimator, a tool that helps ensure you have the right amount of tax withheld from your paycheck.

05/18/2022

05/04/2022

Military State Tax Guide 2022 Edition
This guide is intended as a reference for U.S. Military VITA/ELF programs. It is not a comprehensive legal analysis of state tax law; rather, it provides basic information and contact points for each income-tax-levying state. Sites should contact state assistance numbers, or use state websites, for further information!

The Servicemembers Civil Relief Act (SCRA) allows active duty service members to maintain legal residency in one state while physically stationed in another state. Members are protected from having their military income taxed by both their state of legal residence and the state where they are stationed.

The Military Spouse Residency Relief Act (MSRRA) offers military spouses the opportunity to maintain their established domicile or residence for tax purposes, but the domicile or residence must mirror that of the active military spouse. Each state has differing guidance on the application of MSRRA, please contact your local Legal Service Office for more information.

Please use the below link to review the 2022 Edition of the Military State Tax Guide.

https://us-east-1-02850030-inspect.menlosecurity.com/safeview-fileserv/tc_download/9240bf16f8168d1f817e439a36ba6c42ab6dbd791b1460e7c413e9c313e83080/?&cid=N3FCDA17D79AA_&rid=39d4acd58c86e78d42dcb6e69e8137b1&cl=BBSAEEAEA6a&file_url=https%3A%2F%2Fwww.americanbar.org%2Fcontent%2Fdam%2Faba%2Fadministrative%2Ftaxation%2Fprobono%2Fmilitary-state-tax-guide2022.pdf&type=original

05/04/2022

Tax Year 2021 Updates - IRS FAQS - Third Round - Economic Impact Payments
https://www.irs.gov/newsroom/questions-and-answers-about-the-third-round-economic-impact-payment

If you didn't receive, or get the full amount of, the third-round Economic Impact Payment, you may be eligible to claim the 2021 Recovery Rebate Credit and must file a 2021 tax return – even if you don't usually file taxes – to claim it. Your 2021 Recovery Rebate Credit will reduce any tax you o...

05/04/2022

Tax Year 2021 Update - IRS FAQs - Child Tax Credit -https://www.irs.gov/pub/taxpros/fs-2022-28.pdf

05/04/2022

The IRS continues to process 2021 tax returns and deliver refunds, with nine out of 10 refunds issued in less than 21 days.
The easiest way to check on a refund is Where's My Refund?, an online tool available on IRS.gov and through the IRS2Go mobile app. Where's My Refund? provides taxpayers the same information and issue date information that IRS assistors and tax professionals have.
Where's My Refund? can be used to check the status of a tax return within 24 hours after a taxpayer receives their e-file acceptance notification. The Where's My Refund? tool is updated only once every 24 hours, usually overnight, so there's no need to check the status more than once a day.

Was your refund reduced? Please use these additional links to track the status of your refund:
https://www.irs.gov/refunds/tax-season-refund-frequently-asked-questions #:~:text=If%20your%20refund%20amount%20is,past%2Ddue%20tax%20or%20debts.

https://www.irs.gov/refunds

Get answers to commonly asked questions about IRS tax refunds, including status and timing information.

01/28/2022

The Pentagon Tax Center’s Grand Opening will take place on 7 February 2022. The Center will provide free tax preparation services to active duty Servicemenbers and their spouses in the grades of O-5 and below. Due to current HPCON we will complete your taxes virtually!

We are offering early tax preparation services to single active duty Servicemembers E-7 and below a week prior to opening 1 – 3 February 2022.

For more information and to make an appointment, please contact us at [email protected] or message us on Facebook https://www.facebook.com/pentagonjtLAO, please use subject line – Tax Prep Appointment.

Pentagon Tax Center Dates of Operation
Opened 7 February 2022 – 3 June 2022
Appointments -Tuesday, Wednesday and Friday.
*Out of cycle appointments are scheduled on a case-by-case basis. *
**Fridays are reserved for single Servicemembers and simple returns. **

Pentagon Joint Legal Assistance Office is a free legal resource for service members, retirees, and t

01/19/2022

Franchot Announces Three-Month Filing and Payment Extension for 2021 State Individual Income Taxes. Maryland taxpayers have until July 15 to file and pay with no penalty or interest; Federal income tax deadline is April 18.

ANNAPOLIS, Md. (January 19, 2022) — Comptroller Peter Franchot announced today the filing and payment deadline for 2021 Maryland state individual income taxes has been extended by three months – to Friday, July 15, 2022 – to assist taxpayers facing financial difficulties due to the COVID-19 pandemic.

For more information Taxpayers can call 1-800-MD-TAXES or email [email protected]. The comptroller's branch offices and call centers are both open weekdays from 8:30 a.m. to 4:30 p.m. Beginning Feb. 1, the call center will remain open until 7 p.m., but only for personal income tax assistance.

12/10/2021

Tax Tip - Child Tax Credit
For tax year 2021, families claiming the child tax credit will receive:
Up to $3,000 per qualifying child between the ages of 6 and 17 at the end of 2021
Up to $3,600 per qualifying child under age 6 at the end of 2021
A qualifying child can be a filer's:
son or daughter, stepchild, eligible foster child, siblings, including stepsiblings or half-siblings
a descendent of any of the above – for example a grandchild, niece or nephew.

In addition to the relationship requirements above, the child must also satisfy the following conditions:
- For tax year 2021, a qualifying child is an individual who does not turn 18 before January 1, 2022 and the individual does not provide more than one-half of his or her own support during 2021.
- The individual lives with the taxpayer for more than one-half of tax year 2021. The individual is properly claimed as the taxpayer's dependent. For more information about how to properly claim an individual as a dependent, see IRS Publication 501, Dependents, Standard Deduction, and Filing Information. https://www.irs.gov/pub/irs-pdf/p501.pdf.
- The individual does not file a joint return with the individual's spouse for tax year 2021 or files it only to claim a refund of withheld income tax or estimated tax paid.
- The individual was a U.S. citizen, U.S. national, or U.S. resident alien. For more information on this condition, see IRS Publication 519, U.S. Tax Guide for Aliens.https://www.irs.gov/pub/irs-pdf/p519.pdf .

**Parents, grandparents, foster parents or people caring for siblings or other relatives should check their eligibility.

11/29/2021

The IRS has a variety of resources to help members of the military, veterans and their families
Tax Information Resources.
• Tax Information for Members of the Military https://www.irs.gov/individuals/military
• A taxpayer's military status affects whether they are eligible for certain benefits. Taxpayers can check their eligibility for military tax benefits https://www.irs.gov/individuals/military/eligibility-for-military-tax-benefits
• There are rules specific to those who serve in combat zones. These taxpayers and their families can find out more on the Tax Exclusion for Combat service https://www.irs.gov/individuals/military/tax-exclusion-for-combat-service
• They should also review special rules https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit for the earned income tax credit. If these apply to their tax situation, it could lead to a larger refund.
• Members of the military and qualifying veterans can prepare and e-file their taxes for free through MilTax https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services. Taxpayers who do not qualify for MilTax have other options to prepare and e-file their federal taxes for free. Most military installations offer free income tax assistance. Military service members can contact their installation's legal office for details. Veterans may also qualify for free tax help at locations nationwide if they meet income or age requirements.

Military OneSource and DOD offer tax services for the military, including 100% free online tax return filing software and personalized support. Learn more.

11/29/2021

The start of Income Tax Season is quickly approaching and the Pentagon’s Joint Tax Center will be open for business to assist eligible Taxpayers with preparation needs. Additional information regarding dates and times of operation, tax tips, and eligibility for services will be posted in the latter part of January 2022. Questions, please send us a message via our page. Thank you

06/17/2021

YES, EVERYBODY NEEDS A PLAN!!

A very important part of taking care of your affairs and your family is proper planning BEFORE YOU’RE GONE. Come to the Estate Planning Briefing and learn about wills, beneficiary designations, property ownership methods, powers of attorney, advanced medical directives (living wills), and how to hold assets to minimize probate.

When: The briefing will be on 22 June 2021 from 1130 until 1330.

Where: This briefing will be via Zoom. You MUST register using your dot mil or other government email account to receive the link. Please register by sending an email to: [email protected] and placing
ESTATE PLANNING in the subject line. Please list the name, rank, branch of service, or civilian status of the attendee in the body of the email.

Registration is limited to the first 200 people so sign up early.

08/19/2020

Current Office hours: The Pentagon Joint Legal Assistance Office is physically open most Tuesdays from 0800 -1500. All other times the Office operates remotely Monday, Wednesday, Thursday and Friday from 0800 -1500.

08/17/2020

Our office is open Monday through Friday 0800 - 1500. All services that require an attorney consultation must make an appointment. Notary services are done on a walk in bases. For an appointment, please call us at (703) 571-3114. We are closed on all Federal Holidays.**Note we do not notarize real estate closing and loan packages.** Personnel who are scheduled for deployment will be provided priority services. Please be sure to indicate your deployment status when you call our office for assistance.
Thank you for your patience and understanding.