Do the deadline extension provisions apply only to members of the U.S. Armed Forces serving in the combat zone?
No. Unlike the combat-zone militarypay exclusion, the deadline extensions also apply to individuals serving in the combat zone in support of the U.S. Armed Forces, such as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction of the U.S. Armed Forces in support of those forces. You must notify IRS as follows: • E-mail: combatzone@irsgpv No social security numbers should be used in an e-mail. • Telephone: (800) 829-1040 (within the U. S.) • Regular mail to the address where the worker files federal tax returns. • Marking the top of tax returns and IRS notices in red with “Combat Zone” Put “Combat Zone” on the envelope used to mail back a notice.
