Provides free federal and state income tax preparation, forms, advice and electronic filing of federal tax returns for: Active duty U.S. military; Retirees from U.S. military; Dependents of active duty or retired military members; Family members of persons who died while on active duty; Family members of deceased retired military members; Department of Defense employees stationed in foreign countries who were U.S. hires, and their dependents (on a case by case basis); Reserve U.S. military on active duty for more than 29 consecutive days. RLSO Midwest will have one location aboard Naval Station Great Lakes. RLSO Southwest will have four locations: Naval Base San Diego Dry Side and Wet Side, Naval Air Station Lemoore, and Naval Base Ventura County.