Combat Zone Service

Special Military Benefits

Members of the Armed Forces Get Special Tax Benefits

Taxpayers who are U.S. citizens (or residents) may receive an automatic 2-month extension to file returns and pay tax due if on the due date they are on duty in the military or live (and maintain a main place of business) outside the United States and Puerto Rico. Additional postponements for filing, tax payment, and the other actions, such as collection and examination actions, apply to persons in the Armed Forces in combat zones or contingency operations.

The deadline for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS is automatically extended if either of the following statements is true:

➢ The taxpayer serves in the Armed Forces in a combat zone or he or she has qualifying service outside of a combat zone.

➢ The taxpayer serves in the Armed Forces on deployment outside the United States away from his or her permanent duty station while participating in a contingency operation. A contingency operation is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.


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