Personal Tax Extensions: The Basics

 

If you are planning to request a tax extension for filing your personal income tax return, you should understand exactly what the process and requirements are. This article discusses the basics of getting a personal tax extension.

Some Considerations Before You Request a Personal Tax Extension

You can get a personal tax extension by using IRS Form 4868 and submitting it online or by paper mail. The IRS does not ask you to provide a reason for needing/wanting an extension, so don’t even worry about that!

One of the most important things to remember is that the tax extension application must be submitted by the original due date of your tax return (April 15 for most individuals). If you neglect to file either your tax return OR a tax extension application (Form 4868) by that date, you will face filing penalties from the IRS. Luckily, filing for a tax extension is easy and it can even be done online using an Authorized IRS e-file Provider.

It is also crucial to note that getting a tax extension doesn’t mean that you get more time to pay the tax you owe for the year. Your income tax liability must be paid by the same deadline of April 15, or else interest and late fees will accrue on your outstanding balance. You can pay your income tax with your extension application. While a payment is not required to have your extension approved, it is highly recommended.

You will be asked to give an estimate of your income tax liability for that year on your tax extension application, Form 4868. It’s not a huge deal if you cannot provide the exact amount, and the IRS recognizes that many people can only come up with a close estimate. Therefore, the IRS requires taxpayers to pay at least 90% of what is owed (before the late payment penalty is assessed).

When a Tax Extension Isn’t Necessary

Did you know? If you are owed a Federal tax refund, you aren’t required to submit a tax extension request. This is a situation where a tax extension is truly automatic. The IRS only charges a late filing penalty if you also have an outstanding tax liability. However, you will need to file an income tax return to receive your refund from the IRS.

The Documents You Need for a Tax Extension

IRS Form 4868 is the “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.” To get a tax extension, you must complete this form and submit it to the IRS by April 15.

You don’t need any other tax documents on hand when you’re filing a tax extension. The only numbers you need to be familiar with are your estimated tax liability and the total amount of payments you made during the year (through Federal withholding and quarterly estimated payments). If your tax situation is similar to the previous year (i.e., same income and same tax rate) you can simply assume the same numbers that you reported before.

The Procedure for Requesting a Tax Extension

Form 4868 can be filed electronically, using an Authorized IRS e-file Provider like or by paper mail.

When filling out the tax extension application, you will be asked to provide a few personal details — including your name, address, and Social Security Number (as well as your spouse’s, if married filing jointly). Then you’ll need to give an estimate of your income tax liability and also report any payments you made throughout the year. From those last two amounts, you will calculate your balance due and then declare how much you are paying now with the tax extension form.

Once you submit Form 4868, you can assume that your extension has been approved unless you receive a notice from the IRS. For paper filers, the IRS will only notify you if your request has been denied. However, if you e-file Form 4868 online using TaxExtension.com, you will get a confirmation email as soon as the IRS approves your request. No waiting around and wondering! Our customers can also login to check the status of their tax extension any time of day.

 

If you have any questions, we are here to help! Feel free to contact our friendly support team.

To request a business tax extension, use IRS Form 7004 instead and visit the Business Tax Extension Center.

Personal Tax Extension Forms and Deadlines

 

Which Tax Extension Form Should You Use?

IRS Form 4868

Tax Form 4868, provided by the IRS, is officially known as the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This form needs to be filled out and submitted to the IRS if you cannot file your Federal personal income tax return by the original due date (usually April 15). Filing Form 4868 will gives you a 6-month extension on that deadline. However, make sure that you file the tax extension request with the IRS by the original filing deadline of April 15th.

This tax form provides an extension to all taxpayers who are filing personal income tax returns with the IRS. This includes individual taxpayers, independent contractors, sole proprietors, and single-member LLCs (limited liability companies). By using IRS Form 4868, you can extend the filing deadline for Tax Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-SS, and 1040-PR.

It is important to note that the extension will only give you more time to file your return, and you still have to pay your taxes by the original due date (April 15). You will be required to provide an estimated amount of your owed taxes on your tax extension form. You have the option to pay all, some, or none of this tax amount when you submit your extension application. However, you may have to pay interest and late fees on any outstanding amount after the due date has passed.

Other Tax Extension Forms

• Tax Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns)

• Tax Form 5558 (Application for Extension of Time to File Certain Employee Plan Returns)

• Tax Form 8892 (Application for Automation for Extension of Time to File Tax Form 709 and/or Payment of Gift or Generation-Skipping Transfer Tax)

• Tax Form 4768 (Application for Extension of Time to File a Return and/or Pay U. S. Estate and Generation-Skipping Transfer Taxes)

• Tax Form 8809 (Application for Extension of Time to File Information Returns)

• Tax Form 2350 (Application for Automatic Extension of Time to File U. S. Income Tax Return: For U.S. Citizens and Resident Aliens Abroad Who Expect to Qualify for Special Tax Treatment)

• Tax Form 8868 (Application for Extension of Time to File Exempt Organization Return)

• Tax Form 1138 (Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback)

If you need a tax extension for filing your return, make sure that you fill out the right form accurately and submit it by the proper due date.

Deadlines and Due Dates for Personal Tax Extensions

If you cannot file your Federal income tax return by April 15 (following the tax year you’re filing for), you may be subjected to IRS penalties unless you get a tax extension. But you should know that it’s extremely easy to file a tax extension request with the IRS and get additional time to file your tax return. To request this type of extension, you will be required to complete and submit Tax Form 4868 to the IRS by April 15th at the latest.

The personal tax extension form (known as the “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return”) allows you to get an extension of 6 months to prepare and file your taxes. This means that your tax-filing deadline would be extended to October 15 of the same year. Note that slightly different rules apply to U.S. taxpayers living abroad.

If you fail to file your tax return on time and you don’t get an extension and you owe money to the IRS, you will accrue interest and penalties on your entire outstanding tax payment. But if you submit Tax Form 4868 and get an extension, you will at least avoid the late filing penalty.

To avoid the IRS late payment penalty, you should pay at least 90% of your estimated tax liability by the original deadline (April 15). If the amount you’ve estimated (and paid) turns out to be higher than your actual tax liability for the year, you can file for a tax refund. Conversely, if the estimated amount that you’ve paid is less than your actual tax liability, you will have to pay the remaining amount by the extended due date.

There are several ways of estimating your tax liability so that you can pay on time and avoid incurring interest. If you are self-employed, and your income and expenses are similar to last year, you can probably assume that you will owe the same tax amount as you did last year. If you are a salaried employee, you should review your W-2 forms to determine what taxes your employer has already sent to the IRS on your behalf. Then, consider if there have been any significant changes in your income, expenses, and dependents as compared to the previous year. By doing so, you can get a close estimate of your tax liability for the current year.

Basically, there are 2 types of late fees that the IRS will charge if you owe tax and don’t file on time:

• Late Filing Penalty — Applies to your outstanding balance at 5% per month, up to a maximum of 5 months

• Late Payment Penalty — Applies to your outstanding balance at 0.5% per month, up to a maximum of 25%

In addition to these penalties, the IRS will charge you interest on any unpaid tax balance. Interest is compounded daily and is determined on a quarterly basis. The interest rate is the Federal short-term rate plus 3%.

Getting Additional Tax Extensions

By filing IRS Tax Form 4868, you can get an automatic personal extension of 6 months to file your taxes, starting from April 15. Once your tax extension is IRS-approved, the due date for filing your income tax return will be moved to October 15. Note that the IRS does not grant any other second or additional tax extensions beyond 6 months, except in a few specific situations.

Second Tax Extensions for Overseas Taxpayers

Individuals who are living outside the U.S. and Puerto Rico at the time their tax return is due can qualify for an automatic 2-month extension, moving their filing deadline to June 15. To request an additional 4-month tax extension, Form 4868 must be filed by June 15, which will extend the deadline to October 15.

Additional Tax Extensions for Active Duty Military Personnel

An additional extension is provided to members of the U.S. Armed Forces who are on active duty (either in a combat zone or contingency operation area) during their original tax filling deadline. Qualified military members will receive an automatic 180-day extension, which begins on the day after they’ve left the combat zone or contingency operation area. For more information, see IRS Publication 3 (Armed Forces Tax Guide).

TaxExtension.com supports taxpayers who have foreign addresses and are living overseas. Feel free to contact us if you have any questions. Get your personal tax extension today!

Tax Extension Guidelines

 

Federal Personal Tax Extension

If you don’t think you can file your taxes on time and you need some extra time to prepare, you can easily get an additional 6 months to file your return without facing any penalties. For this you will need to submit a tax extension application (Form 4868) to the IRS. Once your request is approved, your tax filing deadline will move forward to October 15, giving you ample time to get your tax paperwork in order.

Before you file for a tax extension, there are certain things you should remember. First, the tax extension application must be submitted by the original filing deadline (April 15) in order to be accepted by the IRS. If you file your extension request after this deadline, you will not be eligible for one. Once you obtain an extension, make sure to file your tax return by the extended due date if you want to avoid penalties.

Another important factor to remember is that getting a tax extension does not change the due date for paying your taxes. So if you owe income tax to the IRS that year, you will have to pay your total tax liability (or at least 90%, to avoid the late payment penalty) along with your extension application. You are required to provide an estimate of your income tax liability when you apply for an extension. Failing to pay your taxes by the original due date (April 15) will result in late fees and interest charged by the IRS.

For a Federal individual tax extension, you must complete Tax Form 4868, officially known as the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This form must be properly filled out and submitted to the IRS by your original filing deadline (April 15) to avoid a late filing fee. Note that you can submit Form 4868 online or by paper mail.

E-file your personal tax extension today!

 

Federal Businesses Tax Extension

If a corporation, partnership, REMIC, multi-member LLC, trust, or estate requires additional time to file their taxes, they can request a tax extension from the IRS using Form 7004. Known as the “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,” this form will give you 5 or 6 extra months to file (depending on the type of business entity).

Form 7004 is divided into 3 main parts, of which Part III is mandatory for all filers. The other 2 parts should be filled out based on the type of extension you’re applying for. Always remember that getting a tax extension means you will only have extra time to file your taxes, not to pay them. If you owe a tax balance to the IRS, it must be paid by your original filing deadline to avoid any penalties.

Corporations that operate based on the calendar year are required file their annual return by the 15th day of the 3rd month following the end of the tax year. To get a business tax extension, the application form must be submitted to the IRS by that same date (typically March 15). Most corporations are allowed a 6-month extension, moving their filing deadline to September 15.

Other types of businesses (including partnerships, trusts, certain estates, and some multi-member LLCs) are required to submit their extension application by the due date of their personal income tax return (April 15). If approved by the IRS, these business entities will get a 5-month tax extension, moving their filing deadline to September 15.

For a single-member LLCs, which are not treated as separate entities for Federal income tax purposes, Form 4868 should be used to apply for a tax extension. In this case, submitting Form 4868 will extend the filing deadline for both personal and business taxes. This is because an LLC (limited liability company) is regarded as a “pass-through entity” and is reported as part of your personal tax return. The same procedure applies to sole proprietors, who can use Form 4868 to request both a personal and business tax extension.

If you are requesting a business tax extension, you will have to provide your Employer Identification Number (EIN) on Form 7004. However, if you are using Tax Form 4868 to get an extension, you should provide your Social Security Number (SSN) instead. Note that Form 7004 can also be submitted online or by paper mail.

E-file your business tax extension today!

 

State Tax Extensions

Now that you understand how to obtain an extension for your Federal tax return, the next step is to determine whether you can get an extension for your State tax return. Requesting a state tax extension can be as easy as your Federal extension, but it depends heavily on which state you live and/or earn income from.

Tax extension regulations are different in each state, just as the rules for filing taxes vary from state-to-state. Certain states (such as California and New York) impose high tax rates on personal and business income, making the benefits of a tax extension even more obvious. While other states (including Nevada and Texas) have no personal income tax, thus eliminating the need for a state tax extension.

Some states will automatically accept a valid Federal tax extension and do not require a separate state application. However, in other states, you will need to complete a state-specific form to apply for a tax extension. For more information, please visit the State Tax Extensions center.

 

Contact the TaxExtension.com Support Team if you have any questions about your tax extension.

 

IRS Tax Extension Form 4868 (Individuals)

If You Cannot File Your Taxes on Time, IRS Form 4868 is an Application to Get a 6-Month Extension on Your Tax Filing.

 

Will you be ready to file your annual Federal income tax return by the proper deadline (typically April 15)? If not, an automatic extension of time for filing taxes can be obtained, giving you 6 additional months to get your paperwork in order. To obtain this automatic extension, you will need to submit Tax Form 4868 to the IRS by the original filing deadline of your return (April 15).

Tax Form 4868 is designed for individuals who are required to report their personal income to IRS. It covers 1040 filers — including Tax Forms 1040, 1040A, 1040NR, 1040EZ, 1040NR-EZ, 1040-PR, and 1040-SS — 1099 independent contractors, Schedule C (Form 1040) sole proprietors, and single-member limited liability companies (LLCs). If you are looking for a personal tax extension, Form 4868 will extend your tax-filing deadline from April 15 to October 15.

However, you need to remember that the extension is only for filing your tax return and is not applicable to the payment of your taxes. You will still have to make your annual tax payment to the IRS by the original deadline (April 15) to avoid penalties. This means you’ll need to provide an estimate of the tax you owe when you request an extension. At TaxExtension.com, you can pay your taxes with your extension. You can pay all, some, or none of your estimated tax via direct withdrawal from your bank account using EFW (Electronic Funds Withdrawal) when you e-file your tax extension. But even if you cannot pay any of your tax due, you can still get a tax extension.

If you made an error on your tax extension application, there is a timeframe in which the IRS allows you to make corrections. Even better, if you use TaxExtension.com to e-file Form 4868 and (for whatever reason) your tax extension request is denied, you can fix the mistakes and resubmit your application at no additional charge!

TaxExtension.com supports taxpayers who have foreign addresses and are located outside the United States. Even so, there are some exceptions when it comes to certain partnerships and domestic corporations, as well as foreign corporations that don’t have a U.S. office.

IRS Form 4868: How to fill out the tax extension form?

Like all aspects of tax filing, filling out Tax Form 4868 can be a bit daunting. Luckily, you’re in the right place to learn how to file an extension application without being penalized by the IRS. Here is a step-by-step guide that you can follow to request a personal tax extension.

 

Part 1: Identification

Line 1: Name and Address

The very first thing you are required to provide is your identifying information. On the first line, you must enter your name and address. In the case of a joint income tax return, both spouses’ names should be entered in the order they appear on your tax return documentation.

If there has been a change in your name since the last time you filed taxes (due to marriage, divorce, or any other reason), the Social Security Administration (SSA) must be notified of the change before you submit IRS Form 4868. If you don’t get the name properly registered with the SSA beforehand, your tax extension application process will be delayed.

If you want to have IRS tax extension notices mailed to an address besides your own, you need to enter that address in Part I instead. If there has been a change in your address since the last time you filed taxes, you will be required to fill out Tax Form 8822 (Change of Address) to inform the IRS. Note that if you provide a new address on your tax extension application without submitting Form 8822, your records with the IRS will not be automatically updated.

Lines 2 and 3: Social Security Number(s)

Provide your Social Security Number (SSN) on Line 2 of Form 4868. For those who are filing their taxes jointly, Line 3 is reserved for your spouse’s Social Security Number.

For non-residents and resident aliens who don’t have a SSN and are not eligible for one, their Individual Taxpayer Identification Number (ITIN) must be provided instead. While an ITIN is not required to file Form 4868, it is required to file your income tax return. Therefore, you should apply for an ITIN from the IRS as early as possible. For the time being, you can write “ITIN TO BE REQUESTED” on the line where it asks for a SSN. See IRS Form W-7 for more information.

 

Part 2: Individual Income Tax

When filling out Tax Form 4868, you have the option to round-off the cents to the nearest whole dollar. However, there are a few things you should remember when doing this. First off, if you decide to round-off one figure, you will have to do it for all the numbers on the form. The rules are: any amount below 50 cents should be rounded down to the next lower whole dollar, while any amount over 50 cents is rounded up to the next higher whole dollar. If you are adding more than one figure together, calculate their sum (including cents) first and then just round-off their total.

Line 4: Estimate Your Overall Tax Liability

On this line, you are required to provide your total income tax liability for the year. This is the same number that will appear on your income tax return (one of the following forms): Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040-PR, or Form 1040-SS.

If you have zero tax liability, you can enter -0- on your extension application. However, you should make sure that the numbers you provide are as precise as possible. If your numbers are way off, the IRS may consider your extension request to be void. Additionally, incorrectly estimating your tax liability probably means you will make a tax payment that is either too low or too high — both of which can lead to IRS penalties and interest.

Line 5: Provide Your Total Payments

On this line, you must provide the total payments you will be reporting on your income tax return. This includes estimated tax payments and money that was withheld from your paycheck throughout the year. This is the same number that will appear on your income tax return (one of the following forms): Form 1040, Form 1040A, Form 1040EZ, Form 1040NR, Form 1040NR-EZ, Form 1040-PR, or Form 1040-SS.

Line 6: Your Balance Due

Here, you need to enter your total unpaid tax balance for the year. Calculate this number by subtracting Line 5 from Line 4 (above). If the amount shown on Line 5 is greater than Line 4, simply enter -0- in this field.

Line 7: Amount You’re Paying with Your Tax Extension

This is where you enter the total amount you are paying to the IRS right now. If the amount indicated on Line 6 (above) is not affordable for you, getting a tax extension is still possible. Do your best to pay what you can, for now, to reduce the interest and penalties that will accrue on any outstanding balance. If you e-file your tax extension with TaxExtension.com, you can send an electronic tax payment to the IRS with your extension application.

Line 8: “Out of the Country” Filers

Check this box if you are living outside of the United States and Puerto Rico on the original deadline for filing your return.

Line 9: Form 1040NR and 1040NR-EZ Filers

Check this box if the deadline for your return is mid-June and you did not receive wages from which Federal income tax was withheld.

 

If you have any questions, the TaxExtension.com Support Team is available to help you.

E-file your personal tax extension online today!

Tax Extensions for Individuals

 

If you are filing your taxes in the U.S., one of the most important items you should be aware of is the Tax Extension. Understanding what tax extensions are and who can obtain them will make the tax filing process easier for you, while also helping to protect you from being charged unnecessary penalties by the IRS. To help you learn about personal tax extensions, here are some basics that you should be aware of.

 

What Is a Personal Tax Extension?

A tax extension gives you additional time to file your annual income tax return with the IRS. If you are somehow unable to file your taxes by the given deadline (typically April 15), you can apply for a Federal tax extension using IRS Form 4868. An extension will allow you 6 extra months to file your personal tax return, which moves your filing deadline to October 15. Getting an extension can also help you avoid late filing fees charged by the IRS.

A tax extension is easy to request, and almost anyone can be approved for one. However, you must remember that getting an extension doesn’t mean you can totally slack off. When you file for a tax extension, you are basically making an agreement (with the IRS) to file your taxes within the extra time provided.

Another thing to keep in mind is that filing a tax extension doesn’t mean that you can get an extension for paying your taxes. You are still expected to pay that year’s taxes by the original filing due date (April 15), no matter what! The IRS charges interest and penalties on overdue tax, so it is better that you pay any outstanding amount. You will have to calculate an estimate of how much your tax will be for the year. As long as you pay at least 90% of your tax liability by April 15, you will not be subject to late payment penalties.

You will need to submit your tax extension request by the original filing due date (April 15) in order to get the additional time to file. You can do this by mailing the IRS a paper version of Form 4868, or take the easier route and e-file Form 4868 online. If you use an online service like TaxExtension.com, you can also pay your taxes online when you file your extension. TaxExtension.com is an authorized IRS e-file provider, so you can trust that you personal information is secure.

 

Who Can Get a Personal Tax Extension?

In general, every individual who’s required to file an annual tax return is also eligible for a Federal tax extension. When you apply for an extension, you won’t be asked to provide a reason for why you need more time. Just make sure your application (Form 4868) is filled out correctly and submitted on time, and you should be approved. If a tax extension is denied by the IRS, it’s almost always because incorrect information was provided on the application (e.g., address or Social Security Number) that doesn’t match IRS records.

When filing for a tax extension, make sure that the information you’ve provided is completely accurate and up-to-date. If there have been any changes in your situation (such as a name change or new address) you will need to notify the government about the change BEFORE you apply for a tax extension. See the Instructions for IRS Form 4868 for more information.

 

How to Get a Personal Tax Extension

Did you know that some people file for a tax extension every year? It is completely legal and the IRS doesn’t even care — as long as you file it on time.(by April 15). Here are the steps you need to take in order to request and obtain a Federal tax extension:

1.    Determine If You Owe Federal Income Tax

If you expect to get a Federal tax refund this year, you are automatically given a 6-month extension of time to file your return, without even needing to formally request one. However, if you owe income tax to the IRS, you will have to apply for an extension AND pay your tax due by the original due date (April 15) to avoid penalties.

2.    Complete the Tax Extension Application (Form 4868)

Tax Form 4868 is the “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.” To request a Federal tax extension, you need to fill out this small form and submit it to the IRS. You can fill out Form 4868 online, or print it on paper and complete it by hand.

3.    Submit Your Tax Extension Application

You may submit Form 4868 electronically or via paper mail. Remember to do this by the original filing deadline (April 15) to avoid a late filing penalty. Consider using an IRS-authorized provider like TaxExtension.com to handle your online tax extension. We send your application directly to the IRS and notify you once your request has been approved.

4.    Make Your Payment for Federal Income Tax

Remember that you won’t be getting any extra time to pay the taxes you owe to the IRS. You can remit a tax payment with your extension application since both are due by April 15. While it is better to pay the complete amount of tax owed, you are not required to make a payment in order to get a tax extension. You can choose to pay part (or even none) of the tax due when you file for an extension. But the longer you wait to pay the IRS, the greater the late fees will be.

5.    File Your Income Tax Return Within the Next 6 Months

Congratulations! Once your tax extension is approved, you will have 6 extra months to file your return — moving your deadline to October 15. Make sure you remember to file by the extended deadline to avoid IRS penalties.

 

All this information should help you understand how to get a personal tax extension with the IRS. It’s so easy — you don’t even need a reason! Let the experts at TaxExtension.com help you e-file your personal tax extension today!

 

If you want to request a tax extension for your business, please visit our Business Tax Extension Center.

Any questions? Contact our Support Team.

 

Flexible Tax Extensions Available for the U.S. Military

 

The IRS provides accommodating tax extensions for members of the U.S. military in appreciation of their service. If you qualify as eligible military personnel, you may be able to extend the due dates for filing and paying your Federal income taxes. Here are some important things you should know about military tax extensions.

Tax Extensions for Military Deployed Outside the U.S.

People who are serving in the U.S. military overseas during the time their tax return is due are granted an automatic extension of 2 extra months to file. No form has to be submitted to receive this 2-month extension. For calendar year taxpayers, this will automatically extend their deadline to June 15. Apart from this, you can also apply for an additional tax extension using IRS Form 4868 to get another 4 months to file, moving your deadline to October 15. Note that this tax extension is specifically for members of the U.S. military who are deployed in non-combat zones.

Tax Extensions for Military Deployed in Active Combat Zones

There are even more options for people who are serving the U.S. military in an active combat zone or contingency operation area. The tax extensions for these individuals are as follows:

• 180-day extension, starting on the day after your last day in an active combat zone or contingency operation area

• 180-day extension, starting on the day after your last day in an infirmary or hospital as a result of injuries from an active combat zone or contingency operation area (up to 5 years)

No penalties or late fess will be charged during the allowed tax extension period. Keep in mind, these special extensions only apply to the time spent in a lethal zone. For example, if you took off for a non-combat destination but then was reassigned to an active combat area, the IRS will grant you a tax extension starting on the date you got to the combat zone. Note that there are also certain tax extensions for spouses of military personnel serving in a combat or contingency operation area.

Extended Deadlines for U.S. Military Personnel

The deadline extension provision applies to the following actions, as stated by the IRS:

• Filing tax returns for income tax, employment tax, estate tax, gift tax, or excise tax

• Paying income tax, employment tax, estate tax, gift tax, or excise tax

• Filing a petition with the Tax Court (for deficiency redetermination or to review a decision)

• Filing a claim for credit or refund of any tax

• Bringing suit for any claim for credit or refund

• Allowing a credit or refund of any tax by the IRS

• Making a qualified contribution to an IRA or other retirement account

• Giving/making any notice or demand by the IRS for payment of any tax (or for any tax liability)

• Assessment of any tax by the IRS

• IRS Collection of any tax due

• Bringing suit by the U.S. for any tax due

For more information, see IRS Publication 3 (Armed Forces’ Tax Guide).

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