The IRS Notice CP04 informs you that you or your spouse has served in a combat zone, qualified contingency operation, or hazardous duty station during the tax year specified. This may qualify you for tax deferment, but you will need to file Form 15109, Request for Tax Deferment, before the due date listed on the notice and include any additional documentation required.
It’s not often fun to receive a letter from the IRS. However, if you receive a CP04 Notice from the IRS, it could actually be helpful. Why?
Keep reading to learn more about the CP04 Notice and what it means for your tax return.
What is IRS Notice CP04?
If you receive IRS Notice CP04, that means the IRS shows you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on the notice. Because of this service, you may be eligible for tax deferment.
In such cases, the notice will typically provide information about how to claim the deferment and any necessary documentation required to support the claim. Taxpayers who receive Notice CP04 regarding tax deferment should carefully review the notice and follow the instructions provided to ensure that they receive any available benefits.
How should you respond to Notice CP04?
To file for tax deferment, first fill out Form 15109, Request for Tax Deferment, and file before the due date listed on the notice. You may also need to include additional documentation, such as a copy of your military orders, to claim the deferment.
When in doubt, review your CP04 Notice to see what documentation the IRS needs to accept your tax deferment.
What if you don’t respond?
If you don’t respond to Notice CP04 or file after the listed due date, you’ll be responsible for paying any taxes, penalties, and interest you owe. If you can’t afford to make these payments, you may want to reach out to a tax relief company, which may be able to help defer or reduce your tax liability.
What deferments can I qualify for if I served in a combat zone?
If you served with the Armed Forces or were a civilian working in support of the Armed Forces in a combat zone, contingency operation, or hazardous duty station, you may be eligible for an extension of up to 180 days for filing tax returns. This can also apply to paying taxes, filing claims for a refund, and taking other actions with the IRS following your departure.
If you’re a member of the military or naval services on an assigned tour of duty outside the United States and Puerto Rico and are serving in a combat zone, contingency operation, or hazardous duty station that includes the entire due date of the return, you can receive an automatic extension. Civilians working in these areas can also qualify by providing a copy of their Letter of Authorization.
The extension may exceed 180 days and includes days left before entering a combat zone or contingency operation. For example, if you had 3.5 months to file a tax return and entered a combat zone, those days extend the 180-day period. Consult with the IRS or a tax professional to determine their eligibility and required documentation.
If I qualify for an automatic extension, do I need to provide any information?
To confirm eligibility for the extension, the IRS requires the dates of service or work in a qualified area. However, if you have any questions on what information you need to provide, be sure to reach out to the IRS as soon as you can.
- IRS Notice CP04 notifies taxpayers that they or their spouse has served in a combat zone, qualified contingency operation, or hazardous duty station during the tax year specified on the notice.
- The notice may qualify taxpayers for tax deferment, and taxpayers should carefully review the notice and follow the instructions provided to claim any available benefits.
- To file for tax deferment, taxpayers need to fill out Form 15109 and file it before the due date listed on the notice, along with any required documentation.
- Taxpayers who fail to respond to Notice CP04 or file after the due date will be responsible for paying any taxes, penalties, and interest owed.
View Article Sources
- Understanding Your CP04 Notice — IRS
- Publication 3 (2022), Armed Forces’ Tax Guide — IRS
- IRS Letters and Notices: What To Do If You Got One — SuperMoney
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- Tax Deductions and Credits List: Complete Guide for 2023 — SuperMoney
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