Deservedly so, men and women serving in combat zones will be eligible for the tax rebate.

The IRS put out a notice today that military personnel serving in combat zones can include non-taxable combat pay on their 2007 or 2008 tax returns if it helps them qualify for the rebate.

Taxpayers need to have at least $3,000 in earned income or certain other benefits to get a refund that ranges from $300 to $1,200, plus $300 for each qualifying child.

To get a rebate, those in combat zones or their spouses need to file a 2007 income tax return by Oct. 15, the IRS says. Or, they can claim the rebate on next year’s tax return.

Are you one of those who normally wouldn’t have to file a 2007 return because you income isn’t taxable? If so, you can file a Form 1040A to get the rebate. You can find the amount of excluded combat pay in Box 12, Code Q of your W-2, the IRS says.

Being in a combat zone, you have more time to file a return. The deadline is 180 days after leaving the combat zone. But if your spouse has power of attorney, he or she can file a 2007 income tax return on your behalf so you get the rebate this year.