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About Publication 3, Armed Forces' Tax Guide
Information about Publication 3, Armed Forces' Tax Guide, including recent updates. Publication 3 covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers.
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Military
Final defendants sentenced in $65 million TRICARE fraud
April 12, 2024 — The final two members of a massive conspiracy to bilk TRICARE, the military’s healthcare program, out of more than $65 million have been sentenced in federal court.
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Executive of Louisiana compounding pharmacy admits defrauding state health benefits programs
Nov. 13, 2024 — The former vice president of sales of a Louisiana compounding pharmacy today admitted conspiring to use the Louisiana pharmacy to defraud New Jersey and military health benefits programs, Attorney for the United States Vikas Khanna announced.
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Former Army civilian employee sentenced to 15 years in federal prison for $100 million fraud scheme
July 23, 2024 — Janet Yamanaka Mello, the civilian Army employee who stole over $108 million from a grant program designed to provide services to military dependents and their families was sentenced today to 180 months in prison for five counts of mail fraud and five counts of filing a false tax return.
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Link and learn taxes
Access Link and Learn, an online training tool for volunteers in the Volunteer Income Tax Assistance (VITA) and Tax Counselign for the Elderly (TCE) programs to receive tax return preparation training.
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Volunteer Preparers
Veterans tax information and services
Veterans free tax prep, federal tax information and VA programs.
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Individuals
The international tax gap
Find resources on this page on the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.
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Businesses
Star Woman Sentenced to 14 Months for Making False Statements to Obtain $11 Million in Government Contracts Designated for Service-Disabled Veteran Businesses
June 30, 2022 — A Star woman was sentenced to 14 months in federal prison for falsely claiming that a business she controlled qualified as a service-disabled veteran-owned small business. By making the false statements, she made it appear that her business was eligible for more than $11 million in government procurement contracts at two military bases.
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Tax benefits for homeowners
Tax Tip 2024-51, May 21, 2024 — Whether someone is a current homeowner or buying a new home this summer owning a home can be expensive. There are tax benefits that can help taxpayers save money and offset some of the costs that come with homeownership.
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Individuals
Two executives of Louisiana compounding pharmacy convicted of defrauding TRICARE and New Jersey state health benefits programs, identity theft, and money laundering
March 14, 2025 — Two former executives of a Louisiana compounding pharmacy were found guilty of conspiring to use the pharmacy to defraud New Jersey and military health benefits programs of approximately $100 million, conspiring to commit identity theft in connection with the fraud, and conspiring to transact in the criminal proceeds, U.S. Attorney John Giordano announced.
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