IRS Seeks Input on Combat Zone Tax Deadline Extensions
Published Date: 3/31/2025
Notice
Summary
The IRS wants your thoughts on how they handle tax deadline delays for folks serving in combat zones or affected by big disasters declared by the President. This affects military members and anyone impacted by these disasters, giving them more time to deal with tax stuff without penalties. Comments are open until May 30, 2025, so jump in and help shape these helpful rules!
Analyzed Economic Effects
3 provisions identified: 2 benefits, 1 costs, 0 mixed.
Tax deferment for combat zone service
If you are a U.S. Armed Forces member or support personnel working in a qualified combat zone, contingency operation, or hazardous duty station, you may use IRS Form 15109 to request tax deferment benefits. The collection and rules relate to Internal Revenue Code section 7508 and Form 15109.
Postponed tax deadlines for declared disasters
For individuals affected by a Presidentially declared disaster, Internal Revenue Code section 7508A covers postponement of certain tax-related deadlines. The IRS is seeking comment on the information collections that support these postponements.
Paperwork burden for relief requests
The IRS estimates the information collection will involve 20,000 respondents, at an estimated 20 minutes per respondent, for a total annual burden of 6,600 hours. The agency states there are no changes to the previously approved paperwork burden and is requesting extension of the current collection (OMB No. 1545-2286).
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