### Question
What is the definition of extended active duty?


### Answer
The definition of **extended active duty** is as follows in *26 U.S.C. § 51*:

> a period of more than 90 days during which the individual was on active duty (other than active duty for training)

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

