Tax Extensions for Military Members

Stationed outside the United States and Puerto Rico

If you're in military or naval service on duty outside the United States and Puerto Rico on the due date, you count as out of the country. Publication 3 says the tour of duty has to include the entire due date.

• Automatic 2 months: you can file and pay by June 15, 2027 without any form. Attach a statement to your return showing you qualify. Interest still runs on unpaid tax from April 15, 2027.
• Need more time? File Form 4868 by June 15, 2027 with line 8 checked, and your return is due October 15, 2027.
• Mailing: filers with an APO or FPO address use the special-situation row of the Form 4868 mailing table. Where to mail it.

Serving in a combat zone

For members of the U.S. Armed Forces serving in a combat zone, and people serving there in support of them, the IRS extends deadlines for the period of service in the combat zone plus 180 days after the last day there. Days that were left in the filing period when you entered the zone are added on, so the total can be more than 180 days after you leave.

• What it covers: filing and paying income tax, and other time-sensitive acts. You aren't charged estimated tax penalties if you file and pay by the extended date.
• No Form 4868 needed for this extension.
• Spouses generally get the same extension, whether they file jointly or separately, with two exceptions the IRS lists (U.S. hospitalization for injuries, and tax years beginning more than two years after the combat zone designation ends).
• Hospitalized for combat-zone injuries: the extension runs while you're continuously hospitalized outside the United States, plus 180 days. Hospitalization inside the United States is capped at 5 years.
• Contingency operations designated by the Secretary of Defense, and some service outside a combat zone in direct support of it, can also qualify.
• Civilian contractors and civilians on nonmilitary projects generally don't qualify.

Publication 3, Armed Forces' Tax Guide, explains how the extension is figured and how to show you qualify. The IRS combat zone page has worked examples.

Stationed in the United States

Service members stationed in the United States use the standard dates: Form 4868 by April 15, 2027, return by October 15, 2027. Our free form works the same for you as for anyone else.

Questions people ask

Does my spouse need a separate extension?

If you file jointly, one Form 4868 covers you both. The combat zone extension generally applies to spouses too, with the exceptions the IRS lists.

I'm on a ship at sea on April 15. Do I count as out of the country?

Publication 3 covers service at sea. Check it for your situation, since the rule depends on where your tour of duty is.

Do I use line 8 or line 9?

Line 8, if you're a U.S. citizen or resident on duty outside the United States and Puerto Rico. Line 9 is for nonresident aliens.

Common mistakes

• Filing Form 4868 when the combat zone extension already covers you. It doesn't hurt, but it's not needed.
• Forgetting the statement when you use the automatic 2 months abroad.
• Assuming the extension covers interest. Outside the combat zone rules, interest runs from April 15, 2027.

All common Form 4868 mistakes.