Persons in the United States Armed Forces are subject to the same requirements for filing New York State personal income tax returns as any other taxpayers. However, see Part 157 of this Article for extensions of time, and section 696 of the Tax Law with respect to the time for filing a New York State personal income tax return by a member of the Armed Forces of the United States serving in an area properly designated as a combat zone, or who is hospitalized as a result of such service.