Relief for Service in Combat Zone and for Presidentially Declared Disaster

This collection covers the regulations under section 7508 of the Internal Revenue Code (Code), relating to postponement of certain acts by reason of service in a combat zone, and section 7508A, relating to postponement of certain tax-related deadlines by reason of a Presidentially declared disaster. Section 7508A was added to the Code by section 911 of the Taxpayer Relief Act of 1997, Public Law 105–34 (111 Stat. 788 (1997)), effective for any period for performing an act that had not expired before August 5, 1997. In general, section 7508 provides that the time individuals serve in a combat zone plus 180 days will be disregarded in determining whether acts listed in section 7508(a)(1), such as filing returns, paying taxes, filing certain petitions with the Tax Court, filing a claim for credit or refund, bringing suit, and assessing tax, are performed within the time prescribed. Taxpayers use Form 15109 to request tax deferment beneftis for serving in a combat zone, a qualified contingency operation, or at a hazardous duty station.

The latest form for Relief for Service in Combat Zone and for Presidentially Declared Disaster expires 2028-11-30 and can be found here.