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

Military Finishing and Filing the Return

Summary and Exercises

Summary

This lesson will help you determine special filing concerns for members of the U.S. Armed Forces.

  • Members of the Armed Forces send their federal returns to the service center for where they currently live.
  • Most taxpayers who live in the U.S. or Puerto Rico should file their individual tax returns by April 15, 2015.
  • Taxpayers notify the IRS of changes to their mailing address with Form 8822, Change of Address.
  • Taxpayers have options for receiving their refund or for paying a balance due. Be sure to review Lesson, Refund or Amount of Tax Owed.
  • The extension rules vary, depending on whether the taxpayer lives in or outside of the U.S.
  • The taxpayer, spouse, authorized agent, or representative can notify the IRS about combat zone service by sending an email to combatzone@irs.gov. Social security numbers should not be included in the email.
  • For members of the Armed Forces serving in a combat zone or Qualified Hazardous Duty Area, deadlines for taking action with the IRS are automatically extended until 180 days (plus any time remaining to take action) from the time the individual leaves the combat zone/qualified hazardous duty area.
  • The income tax liability of a member of the Armed Forces is forgiven if the individual dies as a result of service in a combat zone or from a terrorist or military action outside the U.S.
  • The terrorist or military action forgiveness also applies to individuals who are U.S. employees at the time of their death, or who die from wounds or injuries incurred in a terrorist or military action regardless of where the action occurred.