How far back can I claim a reservist tax refund?

Six years. In 2026 that means you can still file claims for the 2020, 2021, 2022, 2023, 2024 and 2025 tax years through the Tax Authority.

Do I need to file a full annual return to get the refund?

Salaried reservists usually only need Form 135 (reconciliation request) with Form 106 and the IDF service confirmation. A full return is required only if you are otherwise obligated to file.

What is the 36-day threshold?

Reservists who serve 36 or more days in a tax year unlock broader deduction options and trigger mid-year payroll adjustments. Below 36 days the credit is applied at year end.

How long does the refund take to arrive?

Most refunds are processed within 90 days of filing. Payment is deposited directly to the bank account you registered with the Tax Authority.

Where do I get the IDF service confirmation?

From the IDF Personnel portal at miluim.idf.il. The document — zihui sherut miluim — is generated as a PDF showing every reserve service day across your history.

Can travel expenses be claimed if the IDF did not fully reimburse?

Sometimes. Travel beyond what the IDF disbursing officer covered may be deductible against income, but the criteria are narrow. Consult an accountant before claiming large expense lines.

Tax Refunds for Reservists

Most reservists are eligible for a tax refund they never claim. The combination of credit points, withheld tax adjustments, and occasional travel reimbursements adds up — and the Tax Authority allows retroactive claims for six years, meaning the unclaimed sum compounds quietly every year you skip filing.

Who is eligible for a refund

Every reservist who served at least one qualifying day in a tax year is eligible for the credit-point refund. Reservists who crossed 36 days of cumulative service in a tax year unlock a broader refund profile: certain expense deductions become available, and the year is generally treated as one where filing a full return is worthwhile even if it is not legally required.

The 36-day threshold is also the cutoff above which employers must adjust withholding mid-year. Below 36 days the credit is applied retroactively at year-end. Above 36 days the payroll system rebalances within the tax year itself.

The components of a typical refund

A reservist refund usually combines three lines:

1. The unapplied tax credit points (0.3–0.6 per year). 2. A reconciliation of withholding tax against actual annual income, which often shifts as the wage-replacement compensation is paid. 3. Travel and miscellaneous expense reimbursements where the IDF disbursing officer did not cover the full amount.

For a typical mid-career reservist earning around 20,000 ₪/month and serving 30 days, the refund tends to land in the 2,500–5,000 ₪ range per year — and that is before any retroactive accumulation.

The six-year retroactive window

The Tax Authority permits claims to be filed for the current year and the six preceding tax years. In 2026 you can therefore file for 2020, 2021, 2022, 2023, 2024 and 2025 — six discrete refund streams that can be lodged in a single application.

Each year requires its own Form 135 (reconciliation request) or Form 1301 (annual return) plus the supporting documents: Form 106 from the employer, IDF service confirmation for that year, and any travel or expense receipts. The Tax Authority processes most claims within 90 days and pays the refund directly to your registered bank account.

Why salaried reservists often have the largest backlog

Salaried reservists generally do not file annual returns. The credit-point adjustment that should happen automatically often does not, particularly for reservists who changed employers mid-year or whose payroll system handled reserve duty poorly. The result is a backlog that no one is checking — and that is exactly the type of money the six-year window is designed to recover.

Filing the claim

Start at the Tax Authority's My-Tax portal (taxes.gov.il). The reservist track lets you upload the IDF service confirmation alongside Form 106 for each year, and the portal generates the Form 135 in the background. Self-employed reservists usually fold the reservist refund into their annual Form 1301 return.

Reservists who never filed any return for a given year file a one-off Form 135 — the simpler path. Reservists who did file but missed the reservist line file Form 135 as an amendment.

Travel and other expenses

The IDF reimburses travel between home and the reserve unit through the disbursing officer at the unit. Where the IDF reimbursement falls short — for example, reservists who paid for accommodation on extended Tzav 8 service — the difference can sometimes be claimed against income on the annual return. The threshold for what counts as deductible is narrow; consult an accountant before filing large expense claims.

Quick checklist before filing

Before submitting a retroactive claim: pull Form 106 for every relevant year, download the IDF service confirmation from miluim.idf.il, gather any receipts for service-related travel and accommodation, and confirm your bank account details with the Tax Authority. With those documents in hand the digital filing takes under an hour.

— Yesh Cash Editor