Military currently on deployment

[TJ4455]

Our son is in the military and currently on deployment until August-September. He has not filed his 2021 tax return. Does he have an automatic extension or is he required to file an extension? We are unable to communicate with him currently and have no data. Please advise.

[MaryK4]

Members of the military serving in combat zones get an automatic 180-day extension from the IRS for filing tax returns, paying taxes and filing refund claims. The automatic extension also applies to making qualified contributions to an IRA. However, this exception does not apply to Social Security and Medicare taxes.  

In addition, if you are a U.S. citizen or resident alien residing overseas, or are in the military on duty outside the U.S., on the regular due date of your return, you are allowed an automatic 2-month extension to file your return without requesting an extension. 

Here's some general information: Serving Uncle Sam: Tax Breaks for the Military.

[fanfare]

June 15 is the two month extension for out of the country, so he is late filing, and late paying if he did not pay by April 18.

HOWEVER,

if he is due a refund, there is no penalty for filing late.

@TJ4455