The deadline for filing tax returns, paying taxes, filing claims for
refund, and taking other actions with the IRS is automatically extended
for qualifying members of the military.
The discussion below outlines the extension for military personnel in a combat zone.
Your
deadline for filing your return, paying your tax, claiming a refund,
and taking other actions with the IRS is extended in two steps.
First, your deadline is extended for 180 days after the later of the following.
1.
The last day you are in a combat zone, have qualifying service outside
of the combat zone, or serve in a contingency operation (or the last day
the area qualifies as a combat zone or the operation qualifies as a
contingency operation).
2. The last day of any continuous
qualified hospitalization (defined later) for injury from service in the
combat zone or contingency operation or while performing qualifying
service outside of the combat zone.
Second, in addition to the 180
days, your deadline is extended by the number of days that were left
for you to take the action with the IRS when you entered a combat zone
(or began performing qualifying service outside the combat zone) or
began serving in a contingency operation.
If you entered the
combat zone or began serving in the contingency operation before the
period of time to take the action began, your deadline is extended by
the entire period of time you have to take the action. For example, you
had 312 months (January 1– April 18, 2016) to file your 2015 tax return.
Any days of this 312 month period that were left when you entered the
combat zone (or the entire 312 months if you entered the combat zone by
January 1, 2016) are added to the 180 days when determining the last day
allowed for filing your 2015 tax return.
