combat zone, the deadline for filing and payment. Flashcards
combat zone, the deadline for filing and payment
the service member may add the entire three and a half months to the 180-day extension.The normal tax filing deadline for his 20X1 return is extended to January 31, 20X3 (285 days after leaving the contingency operation on April 21, 20X2). The time allotted to the extension related to the contingency operation is 180 days + 105 days in 20X2 he had to file and was performing services in support of the military.
The suspense period is extended by an additional 105 days (106 in a leap year) if the taxpayer was in the combat zone the entire filing season.
Jason is a doctor who provides humanitarian services for the Red Cross. He is required to file a US tax return. He went to Haiti to perform duties for the Red Cross during Operation Unified Response, which was designated as a contingency operation. He arrived in Haiti on December 1, 20X1, and returned home April 21, 20X2. Without considering a potential leap year, when is the latest date that Jason can file and pay his 20X1 taxes?
Jason must file and pay his 20X1 taxes by January 31, 20X3
He must file within 180 days of leaving the combat zone
Jason must file and pay by April 15, 20X2, his normal tax filing deadline
He can file and pay by June 15, 20X2 under an automatic 2-month extension as he is out of the country
months to the 180-day extension.
The normal tax filing deadline for his 20X1 return is extended to January 31, 20X3 (285 days after leaving the contingency operation on April 21, 20X2). The time allotted to the extension related to the contingency operation is 180 days + 105 days in 20X2 he had to file and was performing services in support of the military.
The suspense period is extended by an additional 105 days (106 in a leap year) if the taxpayer was in the combat zone the entire filing season.
180 days + 105 days = 9.5 months or 285 days
