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Title 5 — Government Organization and EmployeesRelease 119-73not60

§5568 Income Tax Deferment

Title 5 › Part III— EMPLOYEES › Subpart D— Pay and Allowances › Chapter 55— PAY ADMINISTRATION › Subchapter VII— PAYMENTS TO MISSING EMPLOYEES › § 5568

Last updated Apr 3, 2026|Official source

Summary

If an employee is missing when a federal income tax return or payment would be due, the due date is delayed. It becomes due on the earlier of the 15th day of the third month in which he stopped being missing (unless that stop was because of death or incompetency or he is again missing before that 15th day ends), or the 15th day of the third month after an executor, administrator, or conservator of his estate is appointed.

Full Legal Text

Title 5, §5568

Government Organization and Employees — Source: USLM XML via OLRC

Notwithstanding other statutes, any Federal income tax return of, or the payment of any Federal income tax by, an employee 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 because 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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

DerivationU.S. CodeRevised Statutes andStatutes at Large 50A U.S.C. 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 civilian officers and employees 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 “an employee” are substituted for “any civilian officer or employee of any department” to conform to the definition in section 5561(2). The words “in a missing status” are substituted for “absent from his duty station under the conditions specified in section 2 of this Act” to conform to the definition in section 5561(5) and in view of the provisions of section 5562 establishing the entitlement of an employee in a missing status to receive pay and allowances or to have them credited to his account. Reference to “title 26” is substituted for “Internal Revenue Code of 1954”. Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.

Reference

Citations & Metadata

Citation

5 U.S.C. § 5568

Title 5 — Government Organization and Employees

Last Updated

Apr 3, 2026

Release point: 119-73not60