Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Finishing and Filing the Return

Options for Combat Zone Participants

Deadline Extension

For members of the Armed Forces serving in a combat zone or qualified hazardous duty area, the IRS automatically extends the deadline for filing tax returns, paying taxes, filing claims for refunds, and taking other actions.

The deadline for taking action with the IRS is extended for at least 180-days after the later of:

  • The last day a member performed the qualifying combat duty, or
  • The last day of any continuous qualified hospitalization for injury from the qualifying combat duty

In addition to the 180-day extension, the deadline is also extended by the number of days that were left to take action with the IRS when the taxpayer entered the combat zone (or began performing qualifying service outside the combat zone).

If a taxpayer entered the combat zone or qualified hazardous duty area before the period of time to take action began, the deadline is extended by the entire period of the time to take action.

Soldiers in combat zone.