Reservists called to active duty and enlistees in the armed forces may qualify for a deferral of taxes owed if they can show that their ability to pay taxes was affected by their military service.
The deferral covers active duty members of the military services ? Army, Navy, Air Force, Marine Corps and Coast Guard ? and commissioned officers of the uniformed services ? Public Health Service and the National Oceanic and Atmospheric Administration. Reservists must be placed on active duty to qualify. National Guard personnel not serving in a ?federalized? status ? that is Hombre Nike Air Force 1 Flyknit Low Rojas Baratas , called to active duty specifically by the president of the United States ? are not covered.
The deferral applies to taxes that fall due before or during military service, and extends the payment deadline to six months (180 days) after the military service ends. No interest or penalty accrues during the deferral period.
The deferral is not automatic. A taxpayer must apply for it. When applying, the taxpayer must show how the military service affected the taxpayer's ability to pay. A taxpayer must also have received a notice of tax due, or have an installment agreement with the IRS, before applying for the deferral.
The deferral does not extend the deadline for filing any tax returns. However Nike Air Force 1 Flyknit Low Negras Baratas , taxpayers in the armed forces may get extra time to file under other provisions, such as being stationed overseas, in a combat zone or in a qualified hazardous