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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
combat zone) or began serving in a contingency opera- zone or a contingency operation. Qualified hospitalization
tion. If you entered the combat zone or began serving in means:
the contingency operation before the period of time to take
• Any hospitalization outside the United States, and
the action began, your deadline is extended by the entire
period of time you have to take the action. For example, • Up to 5 years of hospitalization in the United States.
you had 3 / months (January 1–April 15, 2023) to file your 1 2
2022 tax return. Any days of this 3 / -month period that 1 2 Example. Petty Officer Leonard Brown's ship entered
were left when you entered the combat zone (or the entire the Persian Gulf on January 5, 2022. On February 15,
3 / months if you entered the combat zone by January 1, 1 2 2022, Petty Officer Brown, a resident of Maryland, was in-
2023) are added to the 180 days when determining the jured and was flown to a U.S. hospital. He remained in the
last day allowed for filing your 2022 tax return. hospital through April 21, 2023. The deadlines for filing
Petty Officer Brown's 2021, 2022, and 2023 returns are
Example 1. Captain Margaret Jones, a resident of figured as follows.
Maryland, entered Saudi Arabia on December 1, 2021. The 2021 tax return. The deadline is February 27,
She remained there through March 31, 2023, when she 2024. Petty Officer Brown has 312 days (180 plus 132)
departed for the United States. She wasn't injured and after his last day in the hospital (April 21, 2023) to file
didn't return to the combat zone. The deadlines for filing his 2021 return. The 132 additional days are the num-
Captain Jones' 2021, 2022, and 2023 returns are figured ber of days in the 3 / -month filing period that were left 1 2
as follows. when he entered the combat zone (January 5–May 17,
The 2021 tax return. The deadline is January 15, 2021).
2024. This deadline is 288 days (180 plus 108) after The 2022 tax return. The deadline is February 3,
Captain Jones' last day in the combat zone (March 31, 2024. Petty Officer Brown has 288 days (180 plus
2023). The 108 additional days are the number of days 108 ) after April 21, 2022, to file his 2022 tax return.
in the 3 / -month filing period that were left when she 1 2 The additional days are the number of days in the
entered the combat zone (January 1–April 18, 2022). 2022 filing period that were left when he entered the
The 2022 tax return. The deadline is January 15, combat zone (January 1–April 18, 2022).
2024. The deadline is 288 days (180 plus 108) after The 2023 tax return. The deadline isn't extended be-
Captain Jones' last day in the combat zone (March 31, cause the 180-day extension period after April 21,
2023). The 108 additional days are the number of days 2023, plus the number of days left in the filing period
in the 3 / -month filing period that were left when she 1 2 when he entered the combat zone (108) ends on Feb-
entered the combat zone (January 1–April 18, 2023). ruary 1, 2024, which is before the due date for his
The 2023 tax return. The deadline isn't extended be- 2023 return (April 15, 2024).
cause the 180-day extension period after March 31,
2023, plus the number of days left in the filing period For Which Actions Are My Deadlines
when she entered the combat zone (108) ends on Extended?
January 11, 2024, which is before the due date for her
2023 return (April 15, 2024). The actions to which this deadline extension provision ap-
When the due date for doing any act for tax pur- plies include:
TIP poses—filing a return, paying taxes, etc.—falls on • Filing any return of income, estate, gift, employment,
a Saturday, Sunday, or legal holiday, the due date or excise tax;
is delayed until the next business day.
• Paying any income, estate, gift, employment, or excise
tax;
Example 2. You generally have 3 years from April 18,
2023, to file a claim for refund against your timely filed • Filing a petition with the Tax Court for redetermination
2022 tax return. This means that your claim must normally of a deficiency, or for review of a Tax Court decision;
be filed by April 20, 2026. However, if you serve in a com- • Filing a claim for credit or refund of any tax;
bat zone from November 3, 2025, through March 23,
2026, and aren't injured, your deadline for filing that claim • Bringing suit for any claim for credit or refund;
is extended 349 days (180 plus 169) after you leave the • Making a qualified retirement contribution to an IRA;
combat zone. This extends your deadline to April 5, 2027.
The 169 additional days are the number of days in the • Allowing a credit or refund of any tax by the IRS;
3-year period for filing the refund claim that were left when • Assessment of any tax by the IRS;
you entered the combat zone on November 3 (November Giving or making any notice or demand by the IRS for
•
3, 2025–April 20, 2026). the payment of any tax, or for any liability for any tax;
Qualified hospitalization. The hospitalization must be • Collection by the IRS of any tax due (Note. As a result
the result of an injury received while serving in a combat of section 309 of Public Law 114-113, item 2 under
How Much Extra Time Do These Extensions Give Me,
earlier, discussing continuous qualified hospitalization
doesn't apply when figuring the period for the IRS to
30 Publication 3 (2023)
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