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Department Service Office Business Hours: The Department Service Office will be open each Monday through Friday from 8:00 AM until 4:00 PM. Appointments are not necessary for visits. You may contact the Department Service Office by calling (603) 222-5784, faxing (603) 222-5787; or by using the following e-mail address: Gary.Wayman@VBA.VA.GOV.

Recovery Payment for Disabled Vets: President Obama recently signed the American Recovery and Reinvestment Act of 2009. This act provides for the one-time payment of $250 to individuals who get Supplemental Security Income (SSI) or Social Security benefits and to disabled veterans that are in receipt of VA Compensation and Pension. Disabled veterans recovery payments will be deposited to the account on file with VA and are expected to begin arriving sometime this summer. No action is required on your part. For more information, please contact the federal VA at 800-827-1000.
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2009 Stimulus Package: What's In It For You, and When: Tax breaks apply mainly to 2009 -- no need to delay 2008 income tax filing

Note: The changes won't affect the 2008 tax returns that taxpayers are filing now, except in a very small number of cases. So most taxpayers can file now, and not miss out on the new tax breaks that begin this year.

Most taxpayers will get more money in their pockets in 2009; The new recovery act, according to the White House, will give a direct tax break to 95 percent of workers and their families, through the Making Work Pay Credit. The law contains many other tax breaks that should provide a financial boost to everyone from the unemployed and low income, to families with children and children in college, to first-time homebuyers and taxpayers buying new cars. The $787 billion legislation, which Congress approved Feb. 13, is designed to get both individuals and businesses to open their wallets and to lift the economy out of its slump. Most of the cuts are good for only a year or two.

Workers: Making Work Pay Credit: Workers and the self-employed would get a payroll tax credit for 2009 and 2010 of up to $400 a year for single taxpayers, and up to $800 for couples filing jointly. The IRS will get the money to taxpayers by adjusting the withholding tables, thereby boosting paychecks. The increase could be as much as $40 per month per worker, depending on when the withholding tables are changed. Self-employed workers will claim the credit on their tax returns. In the meantime, they can reduce their estimated tax payments for 2009. For single tax filers, the credit will begin phasing out at an Adjusted Gross Income (AGI) of $75,000. For couples filing jointly, the phase-out zone will start at $150,000 of AGI. (Adjusted Gross Income is your total income from wages and other income minus certain adjustments, such as deductible IRA contributions and alimony paid.)

Unemployed: Reduced taxes on unemployment income: Normally, people receiving unemployment benefits must report them as income and can be taxed on them. The new bill makes the first $2,400 of unemployment income nontaxable.

First-time homebuyers: First-time Homebuyer's Credit: The tax package increases the $7,500 first-time homebuyer credit to $8,000 for primary residences purchased between Jan. 1, 2009 and Nov. 30, 2009, and eliminates the requirement that the credit be repaid, as long as the house isn’t sold within three years.

College students: Expanded Hope Credit: The Hope Credit for college costs is increased to $2,500 for 2009 and 2010, covering 100 percent of the first $2,000 of tuition and related expenses per year and 25 percent of the next $2,000. The credit is available for all four years of college, up from only two years, and covers the cost of books. It is 40 percent refundable, and begins to phase out at $80,000 of Adjusted Gross Income for singles and $160,000 of Adjusted Gross Income for married couples. The bill also allows tax-free distributions from Section 529 College Savings Plans to cover computer purchases.

New car buyers: New car sales tax deduction: Buyers of new cars, light trucks, SUVs, motorcycles or motor homes during 2009, can deduct the state sales or excise tax they pay, even if they don’t itemize their deductions.

This break starts phasing out for single taxpayers with Adjusted Gross Income over $125,000 and couples with AGI over $250,000.

Tax Breaks for Families: Expanded Earned Income Tax Credit (EITC): More couples who file jointly and have children will qualify for the Earned Income Credit. The tax package starts the phase-out range at $21,420, an increase of $1,880. Also in 2009, the credit increases for families with three or more children to 45 percent of the first $12,570 of earned income, up from 40 percent.

Enhanced Child Tax Credit: Plus, the Child Tax Credit will cover more low-income earners: For 2008, the credit is refundable to the extent of 15 percent of an individual’s earned income in excess of $8,500; for 2009 and 2010, that floor drops to $3,000.

Retirees, veterans and the disabled: One-time payment of $250: Because the payroll tax credit only goes to employees and the self-employed, the bill adds something for others as well: a one-time payment of $250 to recipients of Social Security benefits, Railroad Retirement benefits, Supplemental Security Income payments, and pension and disability benefits from the Veterans Administration. Government retirees who don’t get Social Security will also get a one-time refundable tax credit of $250 in 2009.

Homeowners: Extended energy-saving credits: The 10 percent tax credit for energy-saving home improvements climbs to 30 percent and is extended through 2010. Improvements that qualify for the credit include energy-efficient skylights, windows and outer doors, along with energy-saving water heaters, central air conditioners and biomass stoves. The bill also eliminates individual credit caps for the different types of property, and instead imposes a $1,500 cap on all qualifying property.

Middle-income taxpayers: One-year "patch" on the Alternative Minimum Tax: To keep millions of middle-income taxpayers from being forced to pay the Alternative Minimum Tax (AMT) for 2009, the measure increases the minimum tax exemptions to $70,950 for couples filing jointly and $46,700 for single filers. Otherwise, the exemptions would top out at just $45,000 for couples and $33,750 for singles.

Businesses will get a big share of the tax breaks: Small businesses would most likely be affected by the following changes:

Special 50 percent, first-year bonus depreciation is revived for assets bought and placed in service during 2009.

Businesses that averaged $15 million or less in gross receipts over the past three years will be allowed to carry back losses for five years instead of two. The easing applies only to 2008 losses.

Traumatic Brain Injury Awareness: March is designated as Brain Injury Awareness Month. Traumatic brain injury (TBI) is the most common combat-related injury.

A traumatic brain injury is defined as a blow or jolt to the head or a penetrating head injury that disrupts the function of the brain. This can be caused by a direct blow to the head (like one may get from boxing, a motor vehicle crash, or a bicycle accident without protective head gear), an indirect force (car whiplash), a penetrating injury (fragmentation from blast/explosion), or blast/explosive pressure wave (explosion alone without other injuries).

Traumatic Brain Injury (TBI), often called the signature wound of the Iraq and Afghanistan wars, occurs when a sudden trauma or head injury disrupts the function of the brain. Common causes of TBI include damage caused by explosive devices, falls and vehicle or motorcycle accidents. Most reported TBI among Operation Enduring Freedom and Operation Iraqi Freedom servicemembers and veterans has been traced back to Improvised Explosive Devices, or IEDs, used extensively against Coalition Forces.

Disability Compensation: The VA recently increased the disability rating for TBI vets. Depending on the extent of the injury, vets are now eligible up to 100% disability rating; this change goes into affect on October 24, 2008 and older cases may have their case reviewed. If you are military veteran with a service-related disability you may qualify for compensation ranging from $117 to more than $3,000 in monthly benefits. Learn more about veteran disability compensation.

Range of Symptoms: Symptoms can appear immediately or weeks to months following the injury. Depending upon the severity of the wound, TBI injuries fall into different categories:

Mild Traumatic Brain Injury (MTBI), commonly referred to as a concussion, is a brief loss of consciousness or disorientation ranging up to 30 minutes. Though damage may not be visible on an MRI or CAT scan, common symptoms of MTBI include headache, confusion, lightheadedness, dizziness, blurred vision or tired eyes, ringing in the ears, bad taste in the mouth, fatigue or lethargy, a change in sleep patterns, behavioral or mood changes, and trouble with memory, concentration or attention. MTBI can have long-term effects, known as post-concussion syndrome (PCS). Those who suffer from PCS can experience significant changes in cognition and personality.

Severe Traumatic Brain Injury is associated with loss of consciousness for over 30 minutes, or amnesia. Symptoms of Severe TBI include all those of MTBI, as well as headaches that gets worse or do not go away, repeated vomiting or nausea, convulsions or seizures, inability to awaken from sleep, dilation of one or both pupils of the eyes (also known as anisocoria), slurred speech, weakness or numbness in the extremities, loss of coordination, and increased confusion, restlessness, or agitation.

Affects on the Brain: Damage to the brain is often widespread and can be difficult to detect. Diffused injuries can cause insufficient blood supply to the brain following head trauma, intracranial pressure due to swelling, or vascular injury which can be fatal. Localized damage occurs as well when the brain collides with the skull, namely the brain stem (vital to attention, arousal, and consciousness), frontal and temporal lobes (the emotional control and memory skills centers). Localized damage includes bruising of the brain or bleeding (hemorrhaging), which can result in skull fracture. It is common for injuries to be both focal (localized) as well as diffuse (widespread) as the result of a single event.

Recovery and Treatment: Recovery from brain injury varies by individual and degree of damage. Currently, little can be done to reverse the initial damage, immediate medical treatment though is essential for stabilizing, preventing further damage and physical/mental rehabilitation. Often severely TBI patients will require surgery (acute treatment) to remove or repair ruptured blood vessels (hematomas) and bruised brain tissue (contusions), as well as any other complications due to brain trauma. For many TBI sufferers, there are medication and alternative medicines which can mitigate symptoms such as headaches, chronic pain, behavioral problems, depression, seizures and chronic pain.

Featured PTSD News: TBI: Symptoms, Diagnosis, Treatment: A roadside explosion throws a Soldier against the side of his vehicle, with force that shakes his brain inside his skull. Another Soldier is in a traffic accident on the way to work, her head thrown forward into the windshield. A family member takes a hard fall during a sports game, hitting his head on the ground. Different situations, but often the same result - a mild traumatic brain injury (TBI), better known as a concussion.

DoD Changes Identification Cards: The Department of Defense (DoD) began the process of removing Social Security numbers from issued identification (ID) cards in an effort to prevent identity theft. The exception to this applies to Geneva Convention cardholders whose last four numbers of their Social Security number will remain on their cards. All ID card holders should wait until their cards are in need of renewal before replacing their cards with ones devoid of a Social Security number. The DoD instructed retirees with indefinite expiration dates on their cards to start replacing them in January 2010. Cardholders whose card has expired may contact the nearest Real-time Automated Personnel Identification System site. If the cardholder does not know where their local RAPIDS site is located, they can visit the Rapids Site Locator (http://www.dmdc.osd.mil/rsl/owa/home) to find a location nearby.

The GI Bill: In 1944 President Franklin Roosevelt signed the Servicemen's Readjustment Act, otherwise known as the GI Bill. After World War II, more than two million veterans attended college on the GI Bill, according to estimates.

The current program, now known as the Montgomery GI Bill (MGIB), is the centerpiece of military education benefits. The bottom line for the GI Bill is a generous one: Active duty servicemembers and veterans can receive a monthly benefit that is valued at nearly $40,000.

This tax-free benefit can be used for tuition, books, fees, and living expenses while earning a degree or certification (including undergraduate and graduate degrees), or attending trade school.

2009 GI Bill Update: Many post-9/11 veterans and servicemembers will soon begin receiving benefits under a new comprehensive education benefits package that goes well beyond helping to pay for tuition. Many veterans who served after Sept. 11, 2001, will get full tuition and fees, a new monthly housing stipend, and a $1,000 a year stipend for books and supplies. The new bill also gives Guard and Reserve members who have been activated for more than 90 days since Sept. 11, 2001, access to the same GI Bill benefits. Learn more about the New Post-9/11 GI Bill.

In addition to helping fund your studies at traditional colleges; the GI Bill can be used to pay for independent study programs, required continuing education units, licensing, certification, apprenticeship, and on-the-job training (OJT) programs.

Additional GI Bill Features: Learn about the latest features including Top-Up and the $600 Buy-Up programs and how they improve your GI Bill benefits.

The GI Bill has greatly improved over the last few years. Mililtary.com highlighted these improvements in the following links:

The National Defense Authorization Act for Fiscal Year 2002, added the feature of transferability to the Montgomery GI Bill-Active Duty (MGIB) allowing servicemembers to transfer their benefit to one or more of their dependents. However, each military service has sole discretion to determine if that service will offer the transferability of entitlement option.

Benefit Update: The Army announced the implementation of a pilot program allowing Soldiers in critical skills who reenlist the ability to transfer Montgomery GI Bill benefits to their spouse. Full Story

Transferability Eligibility: To be eligible, individuals must meet the criteria shown in the paragraph below plus any additional requirements the service may add.

- Either have a critical military skill designated by the appropriate Secretary for purposes of transferability OR have a military specialty designated by the appropriate Secretary for purposes of transferability as required.

- Enter into an agreement to serve at least four more years as a member of the Armed Forces.

Note: This agreement might be for fewer years than the individual’s reenlistment agreement but it must be for at least four years. For example, an individual could re-enlist for six years but agree to serve four years to meet requirements for transfer of entitlement.

Buy-Up: The Buy-Up feature can allow active duty servicemembers to Get up to an extra $150 per month increase above the standard MGIB "pay rate." This could increase your total benefits by $5,400.

Applying for Buy-up: To apply you must be a Category 1 eligible servicemember and elect to contribute up to an additional $600 before you separate. This means you can contribute up to a total of $1,800 — your mandatory $1,200 payment when you sign up for MGIB benefits, plus $600. Active-duty members can contribute (to their military branch) in increments of $20 up to $600. You can use form DD-2366-1 to process your request.

Top-Up: Through the Tuition Assistance Top-Up program active-duty servicemembers can use the GI Bill to supplement the military provided TA program. Top-Up covers the difference between the total cost of a college course and the amount of Tuition Assistance that is paid by the military. For example, if you were taking a course that costs $1000, your tuition assistance would cover approximately $750; you can use Top-Up to cover the remaining balance.

Top-up Eligibility: If you have served at least two full years on active duty, are eligible for the MGIB, and have been approved for federal tuition assistance by a military department, you are eligible for Top-Up.

The Top-up benefit is available for all courses that are eligible for military TA. Top-Up is charged against your GI Bill Benefit If you receive $550 for Top-Up, and your full-time rate is $1,101, divide $550 by $1101. Your entitlement charge is one-half month.

Applying for Top-Up: If you haven't previously filed a claim for MGIB, you should do the following:

Request TA from your branch of service. For more details, see the Tuition Assistance Overview.

Complete an application for VA education benefits, VA Form 22-1990. Indicate "Top-Up" on the VA application in item 1A under the MGIB-Active Duty block. Send your TA approval form, along with the application for VA education benefits, to the VA Regional Processing Office that handles your claim. The address is on the form.

Accelerated Payments: You can receive up to $6,000 in accelerated payment for education leading to a High-Tech job! Visit www.gibill.va.gov for more details on this program.

Expanded Vietnam-era Veteran Benefits: Vietnam-era Veterans may now convert their Vietnam-era GI Bill benefits to the "New" MGIB Bill making them worth over $42,000 in benefits!

- Served at least 1 day between October 19, 1984 and June 30, 1985 and stayed on active duty through June 30, 1988 (or June 30, 1987 if you entered Selected Reserve within 1 year of leaving active duty and served four years) and

Certification Programs: The VA now permits payment for independent study programs if they lead to a certificate that reflects educational attainment offered by an institution of higher learning.

Applying for MGIB benefits: You can apply for the GI Bill by filling out and following the instructions on VA Form 22-1990, Application for Education Benefits. For more details, see How to Apply for GI Bill Benefits and get started using your benefits today!