Case Study 1: Deadline Extension in a Combat Zone

Captain Kristina Jones entered a combat zone on December 1, 2020. She remained there through March 31, 2022, when she departed for the U.S. She was not injured and did not return to the combat zone. When are her deadlines for filing 2020, 2021, and 2022 returns?

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2020 tax return deadline is February 11, 2023. This deadline is 317 days (180 plus 137) after the Captain's last day in the combat zone (March 31, 2022). The 137 additional days are the number of days in the 3½-month filing period that were left when she entered the combat zone (January 1–May 17, 2021).
2021 tax return deadline is January 13, 2023. The deadline is 288 days (180 plus 108) after Captain Jones' last day in the combat zone (March 31, 2022). The 108 additional days are the number of days in the 3½ month filing period that were left when she entered the combat zone (January 1–April 18, 2022).
2022 tax return deadline is not extended because the 180-day extension period after March 31, 2022, plus the number of days left in the filing period when she entered the combat zone (108) ends on January 13, 2023, which is before the due date for her 2022 return (April 18, 2023).

Military Finishing and Filing the Return Workout

Options for Combat Zone Participants

Case Study 1: Deadline Extension in a Combat Zone