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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
When you file your return. Enter any pay- Combat zone. A combat zone is any area the certain sections of the form. You may find Ta-
ment you made related to the extension of time President of the United States designates by ble 1-6 helpful when you prepare your paper re-
to file on Schedule 3 (Form 1040), line 9. executive order as an area in which the U.S. turn.
Armed Forces are engaging or have engaged in
Individuals Outside the combat. An area usually becomes a combat
United States zone and ceases to be a combat zone on the Table 1-6. Six Steps for Preparing
dates the President designates by executive or-
You are allowed an automatic 2-month exten- der. For purposes of the automatic extension, Your Paper Return
sion, without filing Form 4868 (until June 15, the term “combat zone” includes the following
2021, if you use the calendar year), to file your areas. 1 — Get your records together for income
2020 return and pay any federal income tax due 1. The Arabian peninsula area, effective Jan- and expenses.
if: uary 17, 1991. 2 — Get the forms, schedules, and
1. You are a U.S. citizen or resident; and 2. The Kosovo area, effective March 24, publications you need.
2. On the due date of your return: 1999. 3 — Fill in your return.
a. You are living outside the United 3. The Afghanistan area, effective Septem- 4 — Check your return to make sure it is
States and Puerto Rico, and your ber 19, 2001. correct.
main place of business or post of duty See Pub. 3 for more detailed information on
is outside the United States and Pu- the locations comprising each combat zone. 5 — Sign and date your return.
erto Rico; or Pub. 3 also has information about other tax ben- 6 — Attach all required forms and
b. You are in military or naval service on efits available to military personnel serving in a schedules.
duty outside the United States and combat zone.
Puerto Rico. Extension period. The deadline for filing your Electronic returns. For information you may
However, if you pay the tax due after the return, paying any tax due, filing a claim for re- find useful in preparing an electronic return, see
Why Should I File Electronically, earlier.
regular due date (April 15 for most taxpayers), fund, and taking other actions with the IRS is
interest will be charged from that date until the extended in two steps. First, your deadline is Substitute tax forms. You can’t use your own
date the tax is paid. extended for 180 days after the later of: version of a tax form unless it meets the re-
If you served in a combat zone or qualified 1. The last day you are in a combat zone or quirements explained in Pub. 1167.
hazardous duty area, you may be eligible for a the last day the area qualifies as a combat Form W-2. If you were an employee, you
longer extension of time to file. See Individuals zone, or should receive Form W-2 from your employer.
Serving in Combat Zone, later, for special rules You will need the information from this form to
that apply to you. 2. The last day of any continuous qualified prepare your return. See Form W-2 under
hospitalization (defined later) for injury
Married taxpayers. If you file a joint return, from service in the combat zone. Credit for Withholding and Estimated Tax for
only one spouse has to qualify for this auto- 2020 in chapter 4.
matic extension. If you and your spouse file Second, in addition to the 180 days, your Your employer is required to provide or send
separate returns, the automatic extension ap- deadline is also extended by the number of Form W-2 to you no later than January 31,
plies only to the spouse who qualifies. days you had left to take action with the IRS 2021. If it is mailed, you should allow adequate
when you entered the combat zone. For exam- time to receive it before contacting your em-
How to get the extension. To use this auto- ple, you have 3 1 /2 months (January 1–April 15) ployer. If you still don't get the form by February
matic extension, you must attach a statement to to file your tax return. Any days left in this period 15, the IRS can help you by requesting the form
your return explaining what situation qualified when you entered the combat zone (or the en- from your employer. When you request IRS
you for the extension. (See the situations listed tire 3 1 /2 months if you entered it before the be- help, be prepared to provide the following infor-
under (2), earlier.) ginning of the year) are added to the 180 days. mation.
Extensions beyond 2 months. If you can’t file See Extension of Deadlines in Pub. 3 for more • Your name, address (including ZIP code),
your return within the automatic 2-month exten- information. and phone number.
sion period, you may be able to get an addi- The rules on the extension for filing your re-
tional 4-month extension, for a total of 6 turn also apply when you are deployed outside • Your SSN.
months. File Form 4868 and check the box on the United States (away from your permanent • Your dates of employment.
line 8. duty station) while participating in a designated • Your employer's name, address (including
No further extension. An extension of more contingency operation. ZIP code), and phone number.
than 6 months will generally not be granted. Qualified hospitalization. The hospitalization Form 1099. If you received certain types of in-
However, if you are outside the United States must be the result of an injury received while come, you may receive a Form 1099. For exam-
and meet certain tests, you may be granted a serving in a combat zone or a contingency op- ple, if you received taxable interest of $10 or
longer extension. For more information, see eration. Qualified hospitalization means: more, the payer is required to provide or send
When To File and Pay in Pub. 54. • Any hospitalization outside the United Form 1099 to you no later than January 31,
States, and 2021 (or by February 15, 2021, if furnished by a
Individuals Serving in • Up to 5 years of hospitalization in the Uni- broker). If it is mailed, you should allow ade-
Combat Zone ted States. quate time to receive it before contacting the
The deadline for filing your tax return, paying See Pub. 3 for more information on qualified payer. If you still don't get the form by February
15 (or by March 1, 2021, if furnished by a
any tax you may owe, and filing a claim for re- hospitalizations. broker), call the IRS for help.
fund is automatically extended if you serve in a
combat zone. This applies to members of the How Do I Prepare
Armed Forces, as well as merchant marines When Do I Report My
serving aboard vessels under the operational My Return? Income and Expenses?
control of the Department of Defense, Red
Cross personnel, accredited correspondents, This section explains how to get ready to fill in You must figure your taxable income on the ba-
and civilians under the direction of the Armed your tax return and when to report your income sis of a tax year. A “tax year” is an annual ac-
Forces in support of the Armed Forces. and expenses. It also explains how to complete counting period used for keeping records and
reporting income and expenses. You must ac-
count for your income and expenses in a way
Chapter 1 Filing Information Page 11