375th AMW Legal Office has specifics on military tax extensions Published March 5, 2014 By John Berosky 375th Air Mobility Wing Legal Office SCOTT AIR FORCE BASE, Ill. -- Qualifications for military extensions · Combat zone (or other qualifying) service · Deployment outside of the U.S./away from permanent duty station · During a SECDEF-designated contingency operation · Generally, a "contingency operation" will be large enough to also result in calling reservists, or retaining service members, on active duty during times of war or a national emergency · This extension applies to Red Cross personnel, accredited correspondents, and civilian personnel Possible extensions · Filing returns · Paying taxes · Filing claims for a refund · Taking other actions with the IRS Spouses · Spouses of servicemembers who qualify for these extensions are generally also eligible · These extensions do not apply for spouses if they are for a tax year beginning more than two years after the date that the area is no longer a combat zone or the contingency operation is over. Extension lengths · The extension will generally last for 180 days and is based on the last day: · You served in a combat zone/have qualifying service · The area qualified as a combat zone · Of the contingency operation · Was hospitalized for an injury sustained from serving in a combat zone or contingency operation, or performing qualifying service outside of the combat zone. · Additionally, the IRS will extend your deadline by the number of days that were remaining for you to take the action when you entered a combat zone/started qualifying service/the contingency operation began. Deferral of Payment Delaying payment of a tax becomes a possibility before or during military service. To qualify, notify the IRS that your ability to pay has been affected by military service. You may even be allowed up to 180 days after leaving military service to pay your taxes. You will not be charged interest or a penalty if you pay in full by the end of the deferral period. Note, however, that the exception does not apply for Social Security and Medicare taxes. This article is a part of a series of advice columns from the 375th AMW Legal Office to assist the Scott Air Force Base community during tax season.