Contributed by: Henry, FreeTaxUSA Agent, Tax Pro
As a member of the military in a combat zone, you can get more time with the IRS for various tax actions. These include the deadline being extended for filing your return, paying taxes, claiming a refund, and taking other measures with the IRS. Here’s how it works:
- You receive 180 days (about 6 months) to file after your last day of combat-related service or qualified hospitalization for injury from combat-related service.
- In addition, your deadline is extended by the remaining days you had to take the action with the IRS when your combat-related service began.
For example, Captain Jane Doe, a resident of Texas, entered service in Saudi Arabia on January 2, 2022. She returned home on June 30, 2022. Her regular 2021 tax return was due on April 18, 2022, but Captain Doe was in a combat zone on the due date.
Her deadline is first pushed back by 180 days from June 30, 2022, to December 27, 2022. Then she gets another 107 days, which is the number of days left in the 3 ½-month filing period when she entered the combat zone (January 2–April 18, 2022). The new deadline for Captain Doe’s 2021 tax return is April 13, 2023.
Qualifying for combat zone-related tax benefits
To qualify for combat zone-related tax benefits, you must meet certain requirements.
- Be an eligible member. This is someone who is serving or has served in the United States Armed Forces, the Uniformed Services of the United States, or an organization directly supporting military operations and working in a combat zone.
- Serve in a combat zone, have qualifying service outside of a combat zone, or serve outside the U.S. in a contingency operation as designated by the Secretary of Defense. Go to this IRS link for more details and a list of current recognized combat zones.
How to claim benefits
- Members of the military: The U.S. Department of Defense notifies the IRS about members of the military in the combat zone, so there is no need to take any special action.
- Civilians covered by combat zone tax provisions: You can let the IRS know you are working in a combat zone by emailing combatzone@irs.gov. Provide your name, stateside address, date of birth, and the date of deployment to the combat zone. Also include official documentation of your status, such as a Letter of Authorization, a letter from your employer, or a letter from the military.
When you file your tax return, write “COMBAT ZONE” and your deployment date in red at the top.
How do combat zone related benefits apply to immediate family members?
According to the IRS, “the deadline extension provisions apply not only to members serving in the U.S. Armed Forces (or individuals serving in support thereof) in the combat zone, but to their spouses as well, whether joint or separate returns are filed.”
The extended deadline is also granted to dependent children who have a parent in the combat zone. If a child needs to file or wants to claim a refund, their return can be timely filed on or before the parent’s extended deadline.
When filing your child’s tax return, write "COMBAT ZONE" in red at the top of the return.
Still have questions?
The IRS has provided information about the special tax situations and benefits available to members of the U.S. Armed Forces in Publication 3, Armed Forces’ Tax Guide, and on this dedicated webpage, “Tax Information for Members of the Military”.
Also see:
https://community.freetaxusa.com/kb/articles/87-how-do-i-file-a-tax-extension
