AL UDEID AIR BASE, Qatar -- The deadline to file taxes this year is April 18. However, if you or your spouse is serving in a combat zone, the deadline for filing income taxes is 180 days after your last day in the combat zone.
The term “combat zone” is a general term and it includes actual combat areas, direct combat support areas, and contingency operations areas. The following countries are currently recognized as combat zones: Afghanistan, Iraq, Syria, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, Jordan, United Arab Emirates and Yemen. For a complete list visit IRS.gov.
In addition to the 180 days, the extension includes the number of days left in the filing period when you entered the combat zone. The filing period is January 1 through April 18. If you or your spouse entered the combat zone on March 31, you would add 18 days to your 180-day tax filing extension.
The Internal Revenue Service with help from the Department of Defense identifies taxpayers who are serving in a combat zone. You may also notify the IRS directly of your status through a special e-mail address: combatzone@irs.gov. You should provide name, stateside address, date of Birth, and the date of deployment to the combat zone. Include redacted copy of your orders. Do not include any social security numbers in the e-mail.
In addition to filing extensions, servicemembers serving in a combat zone may qualify for additional tax benefits.
Combat pay is partially or fully tax-free. Military pay attributable to service in a combat zone is excluded from gross income and will not appear on your Form W-2 in the box marked "Wages, tips, other compensation" (box 1). You will receive the exclusion for any month served in a combat zone. One or more days served in a combat zone during any month counts as a full month.
Enlisted members can exclude all military pay, including reenlistment bonuses, received for each month present in a combat zone. Officers are limited to the highest rate of enlisted pay plus imminent danger/hostile fire pay for each month present in a combat zone. There is no required action for you to receive the exclusion. The combat zone pay should be automatically excluded from your reported income on your W-2 (box 1). Military pay earned while in a combat zone is subject to Social Security and Medicare taxes and will appear on your W-2 (box 2).
If your combat zone pay was excluded from your income, the figure in box 1 should be less than in box 2. If you believe your W-2 does not reflect your excluded combat zone pay, contact your finance office to issue a corrected W-2.
In addition to federal taxes, depending on the state of your legal residency, your military pay may be subject to state income taxes and you might have to file a state income tax return. For more information on state income taxes, please use the state income tax guide.
If you have questions related to this article or tax specific questions, please contact your base legal office.