Extension to Pay Taxes When Not In a Combat Zone
A member of the Armed Forces may delay payment of income tax -- but not the employee’s share of Social Security and Medicare taxes -- that becomes due before or during military service.
To qualify, the service member must be performing legitimate “military service” AND notify the IRS in writing that his or her ability to pay the income tax is materially affected by the aforementioned military service. The request must include the:
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Service member’s name
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Social Security number
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Monthly income and source of income before military service
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Current monthly income
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Military rank, and
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Date entered military service and date eligible for discharge.
If IRS approves the request, the service member will be allowed up to 180 days after termination or release from military service to pay the tax. If the tax is paid in full by the end of the deferral period, no interest or penalty will be charged for that period.
“Military service” means the period beginning on the date the service is entered and ending on the date released from military service, or date of death while in military service. For National Guard members, this includes service under a call to active service authorized by the President or Secretary of Defense for a period of more than 30 consecutive days for purposes of responding to a national emergency declared by the President and supported by federal funds.