Category:
Pay & Allowances

Subcategory:
Taxes

Created:
2005-12-12

Modified:
2005-12-12

Filing Extension for Combat Zone

Question

How does the fact that I was deployed in a combat zone affect filing my taxes?

Answer

Service Members who served in a combat zone or a qualified hazardous duty area are granted an automatic extension on certain tax issues. Automatic extension is for 180 days after the later of: The last day the member is in combat zone, or the last day of any continuous, qualified hospitalization for injury from service in the combat zone. These areas eligible for extension include:

  • Filing any return of income, estate, or gift tax
  • Filing a petition with the Tax Court for redetermination of a deficiency or for review of a Tax Court decision
  • Filing a claim for credit or tax refund
  • Bringing a suit for any claim for credit or refund
  • Purchasing a replacement residence to postpone paying tax on the gain on the sale of the old residence
  • Making a qualified IRA contribution
  • Allowing a credit or refund by IRS
  • Assessment of any tax by IRS
  • Demand and collection by the IRS of any tax due
  • Other questions pertaining to you tax situation should be directed to your local Tax Center or Staff Judge Advocate Office.

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