Tax Extension for Military

• admin
• January 28, 2025
• 6 min read

Tax Extension for Military

For our Brothers (and Sisters) in Arms ,there are special tax extension allowances relative to the filing of their federal income tax returns.  The Internal Revenue Service provides a special Publication for our Armed Forces personnel, Publication 3 (Armed Forces Tax Guide).

Military and Naval Personnel who are stationed outside the United States or Puerto Rico at the time their income tax return is due (typically April 15th) are granted an automatic two-month tax extension to file their income tax return. You can also file IRS Form 4868 (by June 15th) to request an additional 4-month extension.

Taxpayers who are employed in a combat zone or contingency operation area who serve the needs of the U. S. Armed Forces, including Red Cross personnel, certain correspondents and civilians employed in support of the U. S. Armed Forces also qualify for tax extensions. Missing Status also constitutes active duty in a combat zone or contingency operation area and is also entitled to a tax extension.

The length of the tax extension is 180 days from the last day that you are in a combat zone or contingency operation area or from the last day of any hospitalization (up to 5 years) resulting from injuries sustained in such an area or operation. Additionally, spouses of those members of the U. S. Armed Forces serving in a combat zone or contingency area may qualify for the same tax extensions, with a few exceptions.

The provision for military tax extensions also include provisions for the following:

1. Filing a tax form for any income tax, estate tax, gift tax, employment tax, or excise tax
2. Paying any income tax, estate tax, gift tax, employment tax, or excise tax
3. Filing for a claim or tax refund of any tax
4. Collection by the IRS of any taxes due
5. Making a qualifying retirement contribution to an IRA
6. Assessment of any tax by the IRS

Tax Extensions for Active Military Personnel

In recognition of their service, military personnel are given more flexible rules regarding income tax filing and payment. If you are a member of the U.S. military, the IRS will allow you to postpone the time for taking care of certain tax matters.

Tax Extensions for Overseas Deployment

If you are serving overseas during tax filing season, you are automatically granted a 2-month tax extension ― with no paperwork required and no tax payments or penalties assessed. If you need more than two months to file your return, you can e-file IRS Form 4868 online using the FileLater system and get an income tax extension until October.

This tax extension is designed for personnel serving in non-combat areas. If you are deployed in a combat zone, or you move to a combat zone (from a non-combat area) while overseas, see the section below.

Tax Extensions for Combat Zone Service

If you are currently serving in the U.S. military or you have recently served in a combat zone, you have additional options for tax extensions. You are allowed a tax extension that is equivalent to the following:

1. The amount of time you serve in a combat zone before taxes are due
2. Any time you spent continually hospitalized due to injuries sustained in a combat zone (up to 5 years)
3. 180 days in addition to the two time periods listed above

This extension includes the time for tax preparation you would have had if you weren’t serving overseas. For example, if you deployed on March 1, you would earn a 226-day tax extension (180 days for the automatic extension, plus the 46 days between March 1 and April 15).

During the tax extension period, no penalties or interest will be assessed on your taxes. This extension applies to any and all taxes due ― whether from income, investments, capital gains, or other sources.

It’s important to remember that a military tax extension applies only to your time served directly in a combat zone. If you are initially deployed to a non-combat area and then moved to a combat zone, your tax extension will only be calculated from the date you arrive in the combat zone.

Tax Deadlines That Can Be Extended

The military deadline extension provision applies to a variety of IRS procedures, including the following actions:

1. Filing any return of income tax, estate tax, gift tax, employment tax, or excise tax
2. Paying any income tax, estate tax, gift tax, employment tax, or excise tax
3. Filing a petition with the Tax Court for redetermination of a deficiency, or for review of a Tax Court decision
4. Filing a claim for credit or refund of any tax
5. Bringing suit for any claim for credit or refund
6. Making a qualified retirement contribution to an IRA
7. Allowing a credit or refund of any tax by the IRS
8. Assessment of any tax by the IRS
9. Giving or making any notice or demand by the IRS for the payment of any tax, or for any liability for any tax
10. Collection by the IRS of any tax due
11. Bringing suit by the United States for any tax due

If the IRS takes any of the above actions covered by the military provision, or sends you a notice of examination before learning that you qualify for a tax extension, contact your legal assistance office. You will not be charged any penalties or interest for failure to file a return or pay taxes during your extension period.  For more information regarding military personnel, see IRS Publication 3 (Armed Forces’ Guide).

Second and Additional Tax Extensions

Up until tax year 2005, a taxpayer could file Tax Form 4868 and obtain a four-month automatic tax extension.  An additional 2 month tax extension could be obtained by completing Tax Form 2688.  However, effective with tax year 2005, the Internal Revenue Service modified Tax Form 4868, allowing an automatic six-month extension from the April 15th deadline.  With a tax extension, income tax returns are due on or before October 15th.  There are no second tax extensions with the exception of the following instances:

1. Members of the Armed Forces serving in a combat zone or contingency operation are eligible for additional tax extensions of time up to six months.  The tax extension begins once the deployment ends.  Refer to Internal Revenue Service Publication 3 for details relative to information about this tax extension request.

2. Taxpayers who are U.S. Citizens or residents who live outside the United States and Puerto Rico may qualify for a second tax extension.  The taxpayer falling into this classification must send a letter by the tax extension due date, October 15th, to obtain up to a two-month additional tax extension for filing their federal income tax return.