### Question
How is the term qualified official extended duty service defined?


### Answer
The term **qualified official extended duty service** is defined in *26 U.S.C. § 36* as the following:

> service on qualified official extended duty as—


(I) a member of the uniformed services,


(II) a member of the Foreign Service of the United States, or


(III) an employee of the intelligence community

#### Citation:
  - *26 U.S.C. § 36*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

