If you qualify for the exemption there is a limited opportunity to extend the original 60 month period by up to 10 years if you are on "qualified official extended duty."
You are on qualified official extended duty if you serve on extended duty either:
• At a duty station at least 50 miles from your main
home, or
• While you live in government quarters under government orders.
You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or
for an indefinite period.
See:
Publication 3 Cat. No. 46072M Armed Forces' Tax Guide
