PRIA, Government Policy, Made Personal

Summary

If a member of the uniformed services is missing when a federal income tax return or payment would be due, the deadline is pushed back. The new due date is the earlier of two dates: the 15th day of the third month in which they stopped being missing (unless they stopped being missing because of death or incompetency), or the 15th day of the third month after an executor, administrator, or conservator is appointed for their estate. The Treasury Secretary (or a delegate) can extend the time like for other taxpayers. If collecting the tax is in danger, or in bankruptcy or receivership, the government may still assess and collect the tax under tax law.

Title 37, §558

Pay and Allowances of the Uniformed Services, Source: USLM XML via OLRC

Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status, does not become due until the earlier of the following dates—

(1)the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or

(2)the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed.

That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by section 6851, 6861, and 6871 of the Internal Revenue Code of 1986 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.

Notes & Related Subsidiaries

Historical and Revision Notes

Revised sectionSource (U.S. Code)Source (Statutes at Large) 55850 App. 1013.Mar. 7, 1942, ch. 166, § 13, 56 Stat. 146; Aug. 8, 1947, ch. 515, § 6, 61 Stat. 918; Aug. 14, 1964, Pub. L. 88–428, § 1(9), 78 Stat. 437. Only that portion of the source law which is applicable to members of the uniformed services and their dependents is codified in this section. The words “in the case of any taxable year beginning after December 31, 1940” are omitted as unnecessary. The words “as defined in section 101(3) and (23) of title 37, United States Code” are omitted as unnecessary since the revised section is codified in title 37. The words “in a missing status” are substituted for “absent from his duty station under the conditions specified in section 2 of the Act” to conform to the definition in revised section 551(3) of this chapter and in view of the provisions of revised section 552 establishing the entitlement of a member in a missing status to receive pay and allowances or have them credited to his account. Reference to “title 26” is substituted for “Internal Revenue Code of 1954”.

Editorial Notes

References in Text

section 6851, 6861, and 6871 of the Internal Revenue Code of 1986, referred to in text, are classified to section 6851, 6861, and 6871, respectively, of Title 26, Internal Revenue Code.

Amendments

1987—Pub. L. 100–26 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in last sentence. 1980—Pub. L. 96–513 substituted “the Internal Revenue Code of 1954” for “title 26”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96–513, set out as a note under section 101 of Title 10, Armed Forces.

§558 Income Tax Deferment