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IRS.gov Website
Publication 3
taxmap/pubs/p3-010.htm#en_us_publink1000176374

Deferral of Payment(p25)

rule
If you are a member of the Armed Forces, you may qualify to defer (delay) payment of income tax that becomes due before or during your military service. To qualify, you must:
You will then be allowed up to 180 days after termination or release from military service to pay the tax. If you pay the tax in full by the end of the deferral period, you will not be charged interest or penalty for that period.
This exception does not apply to the employee's share of social security and Medicare taxes.
taxmap/pubs/p3-010.htm#en_us_publink1000176376

Military service.(p25)

rule
The term military service means the period beginning on the date on which you enter military service and ending on the date on which you are released from military service or die while in military service. In the case of a member of the National Guard, this includes service under a call to active service authorized by the President or the Secretary of Defense for a period of more than 30 consecutive days under section 502(f) of title 32, United States Code, for purposes of responding to a national emergency declared by the President and supported by federal funds.
taxmap/pubs/p3-010.htm#en_us_publink1000176377

Request for deferment.(p26)

rule
If you have a current payment agreement (such as an installment agreement), you must make a written request for deferment to the IRS office where you have the agreement.
If you do not have a current payment agreement, you must wait until you receive a notice asking for payment before you request a deferral.
Once you have received a notice, you must make a written request for deferment to the IRS office that issued the notice.
Your request must include your name, social security number, monthly income and source of income before military service, current monthly income, military rank, date you entered military service, and date you are eligible for discharge. If possible, enclosing a copy of your orders would be helpful.
The IRS will review your request and advise you in writing of its decision. Should you need further assistance, you can call the IRS at 1-800-829-1040 to discuss your situation.