Changes under the Military Family Tax Relief Act include...

Immediate eligibility for capital gains tax exclusion on home sales. Other sellers must have used a primary residence for two of the five years before the sale in order to exclude a gain of up to $250,000 ($500,000 on a joint return).

For military members, this test period may be suspended for up to 10 years when the home owner is stationed at least 50 miles from the residence or in military housing. This change is retroactive to home sales after May 6, 1997.

Doubling of the death benefit exclusion to $12,000 for those killed in action. Effective for deaths occurring after September 10, 2001. The $12,000 can be adjusted from time to time (it is currently $12,420 for deaths after January 1, 2005.)

Deduction for travel costs of members of the National Guard and reservists (even if they don’t itemize). This break applies to 2003 and later for unreimbursed travel costs while 100 miles or more away from home on overnight stays.

Full exclusion from income for child-care expenses paid by the military. For civilian employees, only the first $5,000 is excluded.

Extra time to file a return for those in “contingency operations” -- for example, someone called to duty by the President during a national emergency -- in addition to those serving in a combat zone. The extension is equal to the period of service, plus 180 days.

You can get refunds for past years by filing an amended return.