§4000 — Title 50 War and National Defense | U.S. Code

Summary

After you tell the IRS or your state or local tax office, they must delay collecting income tax that was due before or during your military service if your ability to pay is significantly affected by that service. The delay can last up to 180 days after you leave the military. No interest or penalties will build up during the delay. The time limit for collecting the tax is paused while you are in service and for 270 days after you leave. This rule does not apply to the employee tax in section 3101 of title 26.

Title 50, §4000

War and National Defense — Source: USLM XML via OLRC

(a)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)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)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)This section shall not apply to the tax imposed on employees by section 3101 of title 26.

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.

§4000 Income Taxes