Combat Zone/Qualified Hazardous Duty Area Extension
For military taxpayers deployed to a combat zone or qualified hazardous duty area, the deadlines for taking action with the IRS are extended.
The extension also applies to service members involved in contingency operations, such as Operation Iraqi Freedom or Enduring Freedom. The extension is for 180 consecutive days after the following situations:
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The last day a military taxpayer was in a combat zone/qualified hazardous duty area or served in a qualifying contingency operation, or have qualifying service outside of the combat zone/qualified hazardous duty area (or the last day the area qualifies as a combat zone or qualified hazardous duty area), or
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The last day of any continuous qualified hospitalization for injury from service in the combat zone/qualified hazardous duty area or contingency operation, or while performing qualifying service outside of the combat zone/qualified hazardous duty area. The hospitalization must be the result of an injury received while serving in a combat zone or a contingency operation, and includes any hospitalization outside the United States, and up to 5 years of hospitalization in the United States (2021 Pub 3, page 30).,
In addition to the 180 days, the deadline is also extended by the number of days that were left for the individual to take an action with the IRS when they entered a combat zone/qualified hazardous duty area or began serving in a contingency operation.
“ Example - Captain Margaret Jones entered Saudi Arabia on December 1, 2019. She remained there through March 31, 2021, when she departed for the United States. She was not injured and did not return to the combat zone. The filing deadlines for Captain Jones’ 2019, 2020 and 2021 returns are as follows:• 2019 tax return: The deadline is January 12, 2022. This deadline is 287 days (180 plus 107) after Captain Jones’ last day in the combat zone (March 31, 2021). The 107 additional days are the number of days in the 3½-month filing period that were left when she entered the combat zone (January 1 – April 17, 2020).• 2020 tax return: The deadline is January 9, 2022. The deadline is 285 days (180 plus 105) after Capt. Jones’ last day in the combat zone (March 31, 2021). The 105 additional days are the number of days in the 3½-month filing period that were left when she entered the combat zone (January 1– April 15, 2021). sure, if Jan 9 is correct• 2021 tax return: The special combat zone deadline is not extended because the 180-day extension period after March 31, 2021, plus the 106 days left in the filing period when she entered the combat zone, ends on January 11, 2022, which is before the normal due date of her 2021 return, April 18, 2022. Note: Capt. Jones could extend the filing date of her 2021 return under the normal automatic 6-month extension rules by filing Form 4868 by April 18, 2022. ”
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Notifying the IRS About Combat Zone Service
So that the IRS may suspend audit or collection actions until after 180 days after the taxpayer has left the combat zone, the IRS works with the Dept. of Defense to identify taxpayers who are serving in a combat zone. Rather than relying solely on the IRS and Dept. of Defense to communicate, taxpayers qualifying for combat zone relief may also notify the IRS directly of their status by email at [email protected] and should include their name, stateside address, date of birth and date of deployment to the combat zone. Social Security number should not be included in the email. The taxpayer, spouse or authorized agent or representative may make notification. While the IRS may provide general answers to questions regarding the status of individual combat zone updates, it cannot provide tax account information by email. Instead, the IRS will send responses to questions about the taxpayer’s account by regular mail to the address on record within 2 business days. (IRS Pub 4491, 2021, pg 32-5; IRS website article “Notifying the IRS by E-Mail about Combat Zone Service”)