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Combat Zone Tax Filing Deadlines for Military Personnel

Posted on 09/26/2025 ← Back to TaxBert's Tax Talk
I'm in the armed forces and deployed in a combat zone, when do I have to file?

If you're serving in a combat zone, you receive an automatic extension for filing your tax return. The extension includes 180 days after you leave the combat zone, plus the number of days you had left to file when you entered the combat zone. [1]

For example, if you entered the combat zone before the start of the tax filing season (January 1), you would get:

  • ~180 days after leaving the combat zone
  • Plus the entire regular filing period (January 1 - April 15) [2]

This extension also applies if you're hospitalized outside the U.S. or up to five years in the U.S. due to injuries received while serving in the combat zone. [3]

You can notify the IRS of your combat zone service by emailing combatzone@irs.gov [4]

If I deployed to a combat zone on December 1, 2022 and stayed there until March 31, 2024, when is my 2024 tax return due?

Based on the example provided in the context, your 2024 tax return would be due on April 15, 2025. [1] The special extension calculation shows that since you left the combat zone on March 31, 2024, the 180-day extension plus the remaining days in the filing period would end on January 10, 2025, which is before the regular due date of April 15, 2025. Therefore, the combat zone extension does not apply to your 2024 return.

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