W e also file taxes for members of the U.S. Armed Forces community. Below you will find a collection of frequently asked questions courtesy of IRS.gov. For specific assessment of your situation, please contact us directly.
“For federal tax purposes, the U.S. Armed Forces includes officers and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, the Army, Navy and Air Force. The Coast Guard is also included, but not the U.S. Merchant Marine or the American Red Cross. However, these and other support personnel may qualify for certain tax deadline extensions because of their service in a combat zone.” Additional information may be found on the IRS website at this link.
The deadline extensions for most tax actions begin on the date you started serving in the combat zone. This does not, however include any time spent overseas in preparation for entering the combat zone.
For example if you shipped out on 1 February but did not enter your specific combat zone until 23 March, your start extension start date would be 23 March. If, however, your shipped out on 28 March and did not enter the combat zone until after 15 April, you are not entitled to an extension as you could have filed in advance of your deployment.
Generally speaking, your new tax deadline would be 180 days after your last day in the combat zone. As such, assessment and collection of any taxes due would be extended and you will not be assessed fees unless you are late filing from that 180 day extension.
Because your extension did not expire prior to your re-entry into a new combat zone, it would continue.
Yes. If continuously hospitalized outside the U.S., the extension continues for the period you are in hospital plus the 180 day end of combat zone extension. If you are in a hospital in the U.S., the extension period cannot exceed 5 years.
Please contact the office where you are making payments and inform them of your situation. You will qualify under the combat zone extensions without needing to worry about the penalties and interests.
These extensions apply to individuals serving in the combat zone in support of and under the direction of the U.S. Armed Forces. This would include Red Cross personnel, accredited correspondents, Department of Defense staff, and civilians (bomb explosive specialists, infrastructure specialists, etc.) acting under “under the direction of the U.S. Armed Forces in support of those forces”.
This would not include civilians, private business people or teachers living in a combat zone working on or for non-military projects. The extensions require that one must be “serving in support of the U.S. Armed Forces”.
No, neither in the U.S. nor in Germany. You must be serving in direct support of the U.S. Armed Forces in the combat zone to qualify.