Knowledge Base

10790: Combat Zone and Contingency Operation Extensions

1040 Individual

Do I have to file an extension for a military taxpayer? Are there any other rules for those serving in a combat zone when the tax return is due? Can the payment deadline be extended?

Members of the U.S. Military who are stationed outside of the United States on the regular due date are eligible for an automatic extension of time to file until June 15th. This does extend the time to pay, however, Publication 3 states, "You will be charged interest on any amount not paid by the regular due date until the date the tax is paid." To indicate this automatic extension, check the box Military Service Outside of the U.S. on the MISC screen. This generates the supporting statement DUE_DATE in view mode that states they requested an automatic two month extension for this reason:

The Taxpayer is requesting an automatic two-month extension because: Taxpayer is a U.S. Citizen or resident alien and on the regular due date of the return, taxpayer is in military or naval service outside the U.S. and Puerto Rico.

Military personnel who are in a combat zone or contingency operation may qualify for additional extensions of time to file, pay tax due, or claim a refund past June 15th without filing an extension Form 4868. Complete the Military section on the top right of the MISC screen, to produce a literal of the combat zone at the top of Form 1040.

Consult Publication 3, Armed Forces' Tax Guide and Internal Revenue Bulletin: 2007-34 (Rev. Proc. 2007-56) for more information about deadline extensions for a taxpayer who serves in a combat zone or in a contingency operation. Examples and other important information should be fully reviewed if you have an applicable taxpayer. The only indications in Drake Tax are made on the MISC screen as described above; you may want to contact the IRS for more information. 

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