Title 50, War and National DefenseRelease 119-110
§4000 Income Taxes
Title 50 › CHAPTER 50 — SERVICEMEMBERS CIVIL RELIEF › SUBCHAPTER V — TAXES AND PUBLIC LANDS › § 4000
Summary
Tell the IRS or a state tax agency if military service makes it hard to pay. Income tax due before or during service can be delayed up to 180 days after you leave the military. No interest or penalties accumulate during the delay. The time the government has to collect the tax is paused while you’re in service and for 270 days after. This does not apply to the employee tax in section 3101 of title 26.
Full Legal Text
Title 50, §4000
War and National Defense, Source: USLM XML via OLRC
(a)Deferral of tax
Upon notice to the Internal Revenue Service or the tax authority of a State or a political subdivision of a State, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than 180 days after termination of or release from military service, if a servicemember’s ability to pay such income tax is materially affected by military service.
(b)Accrual of interest or penalty
No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.
(c)Statute of limitations
The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of 270 days thereafter.
(d)Application limitation
This section shall not apply to the tax imposed on employees by section 3101 of title 26.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 510 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Pub. L. 102–12, § 9(23), Mar. 18, 1991, 105 Stat. 41, related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title.
Reference
Citations & Metadata
Citation
50 U.S.C. § 4000
Title 50, War and National Defense
Last Updated
Sep 22, 2026
Release point: 119-110