The 2001 tax return. The deadline is January 27, 2004. Petty Officer Brown has 281 days (180 plus 101) after his last day in the hospital (April 21, 2003) to file his 2001 return. The 101 additional days are the number of days in the 3 1/2 month filing period that were left when he entered the combat zone (January 5 - April 15, 2002).
The 2002 tax return. The deadline is January 31, 2004. Petty Officer Brown has 285 days (180 plus 105) after April 21, 2003, to file his 2002 tax return. The 105 additional days are the number of days in the 2003 filing period that were left when he entered the combat zone.
The 2003 tax return. The deadline is not extended because the 180-day extension period after April 21, 2003, ends on October 18, 2003, which is before the start of the filing period for his 2003 return (January 1 - April 15, 2004).
Example 3. You generally have 3 years from April 15, 2000, to file a claim for refund against your timely filed 1999 tax return. This means that your claim normally must be filed by April 15, 2003. However, if you served in a combat zone from November 1, 2002, through March 23, 2003, and were not injured, your deadline for filing that claim is extended 346 days (180 plus 166) after you leave the combat zone. This extends your deadline to March 4, 2004. The 166 additional days are the number of days in the 3-year period for filing the refund claim that were left when you entered the combat zone on November 1 (November 1, 2002 - April 15, 2003).
Missing status. Time in a missing status (missing in action or prisoner of war) counts as time in a combat zone or a contingency operation.
Support personnel. The deadline extension provision also applies if you are serving in a combat zone or a contingency operation in support of the Armed Forces. This includes Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction of the Armed Forces in support of those forces.
Qualified hospitalization. The hospitalization must be the result of an injury received while serving in a combat zone or a contingency operation. Qualified hospitalization means:
- Any hospitalization outside the United States, and
- Up to 5 years of hospitalization in the United States.
- Filing any return of income, estate, or gift tax (except employment and withholding taxes)
- Paying any income, estate, or gift tax (except employment and withholding taxes),
- Filing a petition with the Tax Court for redetermination of a deficiency, or for review of a Tax Court decision
- Filing a claim for credit or refund of any tax
- Bringing suit for any claim for credit or refund
- Purchasing a replacement home to postpone paying tax on the gain on the sale (before May 7, 1997) of your old home
- Making a qualified retirement contribution to an IRA
- Allowing a credit or refund of any tax by the IRS
- Assessment of any tax by the IRS
- Giving or making any notice or demand by the IRS for the payment of any tax, or for any liability for any tax
- Collection by the IRS of any tax due, and
- Bringing suit by the United States for any tax due
Tip: Even though the deadline is extended, you may want to file a return earlier to receive any refund due. See Filing Returns, earlier.
Spouses. Spouses of individuals who served in a combat zone or contingency operation are entitled to the same deadline extension with two exceptions.
- The extension does not apply to a spouse for any tax year beginning more than 2 years after the date the area ceases to be a combat zone or the operation ceases to be a contingency operation.
- The extension does not apply to a spouse for any period the qualifying individual is hospitalized in the United States for injuries incurred in a combat zone or contingency operation.
