| 2003 Military Tax Guide (For 2002 Tax Year) | |||||||||||||||||||||||||
| Extension of Deadline - Filing Returns for Combat Zone/ Qualified Hazardous Duty Area Participants | |||||||||||||||||||||||||
You can choose to file your return before the end of your extension period. File your return in accordance with instructions provided by the Armed Forces. If you are acting on behalf of someone serving in a combat zone/qualified hazardous duty area and you do not have a power of attorney from that person specifying that you can handle federal tax matters, the IRS will accept a general power of attorney or other statement signed by that person that authorizes you to act on his or her behalf. A copy must be attached to the tax return. If it is not possible for the spouse of someone serving in a combat zone/qualified hazardous duty area to obtain that person’s signature on a joint return, power of attorney form, or other signed authorization to act on his or her behalf, the IRS will accept a written statement explaining that the husband or wife is serving in a combat zone/ qualified hazardous duty area. The statement must be signed by the spouse filing the tax return and attached to the return. Outside the Combat Zone/Qualified Hazardous Duty AreaIf you do not qualify for the deadline extension provision, your 2002 return is due by the regular due date, April 15, 2003 (June 16, 2003, if you are stationed outside the United States and Puerto Rico on April 15). Interest on any unpaid tax will be charged from April 15. There are other provisions that extend the time for filing your return. See Extensions, earlier.
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Above Information Extracted from IRS Publication #3, Armed Forces Tax Guide
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