J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

35.5 Tax Deadlines Extended for Combat Zone or Contingency Operation Service

You are allowed an extension of at least 180 days (see below) to take care of tax matters if you are a member of the Armed Forces who served in a combat zone or in a contingency operation. The extension applies to filing tax returns, paying taxes, filing a Tax Court petition, filing refund claims, and making an IRA contribution. The time allowed for the IRS to begin an audit or take collection actions is also extended. See IRS Publication 3 for details on the extension rules.

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Filing Tip

Spouses of Combat Zone Personnel

If your spouse serves in a combat zone or contingency operation, you are generally entitled to the same deadline extension as he or she is. However, any extra extension for your spouse’s hospitalization within the United States is not available to you. Further, a spouse’s extension does not apply to any year beginning more than two years after the area ceases to be a combat zone or the operation ceases to be a contingency operation.

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Support personnel.

The deadline extension also applies if you are serving in a combat zone or 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.

Extension ...