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Combat Zone Extension

The deadline for filing your tax return, paying any tax due, and filing a claim for refund is automatically extended if you serve in a combat zone. This applies to:

  • members of the Armed Forces,
  • merchant marines serving aboard vessels under the operational control of the DoD,
  • Red Cross personnel,
  • accredited correspondents, and
  • civilians under the direction of the Armed Forces in support of the Armed Forces (this does not include contractor personnel under the direction of the State Department or another non-DoD agency).

Extension period. These deadlines are extended for at least 180 days after the later of:

  • The last day you are in a combat zone or the last day the area qualifies as a combat zone, or
  • The last day of any continuous qualified hospitalization for injury from service in the combat zone.

In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. For example, if you entered the combat zone on 1 March 2008 (45 days before the regular 15 April 2008 due date for filing your 2007 income tax return), you would have 225 days to file your 2007 return when you leave the combat zone.

Contingency operations. The above rules also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation.

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