Publication 3 |
2000 Tax Year |
Filing Returns
This section discusses the special procedures for military
personnel when filing federal tax returns. For information on filing
returns for those involved in a combat zone, see Extension of
Deadline, later.
Where To File
Send your federal tax return to the Internal Revenue Service Center
for the place where you live. For example, Sgt. Kane, who is stationed
in Maine but whose permanent home address is in California, should
send her federal return to the service center for Maine. The
instructions for Forms 1040, 1040A, and 1040EZ give the addresses for
the service centers. If you are overseas and have an APO or FPO
address, file your return with the Internal Revenue Service Center,
Philadelphia, PA 19255-0215.
When To File
Most individual tax returns cover a calendar year, January through
December. The regular due date for these tax returns is April 15 of
the following year. If April 15 falls on a Saturday, Sunday, or legal
holiday, your tax return is considered timely filed if it is filed by
the next business day that is not a Saturday, Sunday, or legal
holiday. For 2000 tax returns, the due date is April 16, 2001, because
April 15 falls on a Sunday.
Extensions
You can receive an extension of time to file your return. Different
rules apply, depending on whether you live within the United States or
outside the United States.
Within the United States.
You can receive an automatic 4-month extension to file your return
if by the regular due date you do any of the following.
- File a paper Form 4868.
- File Form 4868 electronically by phone or over the
Internet.
- Pay part or all of your estimate of tax due electronically
by using a credit card. (If you use this option, you do not have to
file Form 4868.)
The extension of time to file is automatic, and you will not
receive any notice of approval. However, your request for an extension
will be denied if it is not made timely. The IRS will inform you of
the denial.
You cannot use the automatic extension if (1) you choose to have
IRS figure the tax or (2) you are under a court order to file your
return by the regular due date.
Payment of tax.
An extension of time to file does not mean you have an extension of
time to pay any tax due. You must estimate your tax due. You do not
have to send in any payment of tax due when you file Form 4868.
However, if you pay the tax after the regular due date, you will be
charged interest from the regular due date to the date the tax is
paid. You also may be charged a penalty for paying the tax late unless
you have reasonable cause for not paying your tax when due.
If you file Form 4868 electronically, you can make your tax payment
by authorizing a direct debit (automatic withdrawal) from your
checking or savings account or by using a credit card.
For more details on how to pay the tax due, see the Form 4868
instructions.
When you file your return.
Enter the amount you paid on line 63, Form 1040. On Form 1040A,
include the amount in the total on line 40. On Form 1040EZ, include
the amount in the total on line 9. To the left of line 40 or line 9,
enter "Form 4868" and show the amount paid.
Outside the United States and Puerto Rico.
If you are a U.S. citizen or resident alien, you can qualify for an
automatic extension of time until June 15 without filing Form 4868 (or
making a payment) if either of the following situations applies to
you.
- You live outside the United States and Puerto Rico and your
main place of business or post of duty is outside the United States
and Puerto Rico, or
- You are in military or naval service on an assigned tour of
duty outside the United States and Puerto Rico for a period that
includes the entire due date of the return.
You will be charged interest on any amount not paid by the
regular due date until the date the tax is paid.
If you use this automatic extension, you must attach a statement to
the return showing that you met the requirement.
You can request an additional 2-month extension to file by August
15 by filing a paper Form 4868 by June 15. Write "Taxpayer Abroad"
across the top of Form 4868.
Joint returns.
For married persons filing a joint return, only one spouse needs to
meet the requirements to take advantage of the automatic extension to
June 15.
Separate returns.
For married persons filing separate returns, only the spouse who
meets the requirements qualifies for the automatic extension to June
15.
Additional extension beyond August 15.
You can request an extension beyond the 4-month extension by filing
Form 2688 or by writing a letter to the IRS. Except in undue hardship
cases, this additional extension will be granted only if Form 4868 has
already been filed. Form 2688 or your letter will not be considered if
it is filed after the extended due date. If you file Form 2688 and are
granted an extension and the IRS discovers that the information you
gave was false or misleading, the extension is void. You may then be
subject to a penalty for filing late.
If you are unable to pay the tax owed by the end of the extension
period, you may want to file Form 9465 to arrange an installment
payment agreement with the IRS that reflects your ability to pay the
tax owed.
Signing Returns
Generally, you must sign your return. However, if you are overseas
or incapacitated, you can grant a power of attorney to an
agent to file and sign your return.
A power of attorney can be granted by filing Form 2848. These forms
are available at your nearest legal assistance office. While other
power of attorney forms may be used, they must contain the information
required by Form 2848.
In Part I of the form, you must indicate that you are granting the
power to sign the return, the form number, and the tax year for which
the form is being filed. Attach the power of attorney to the tax
return. If you are acting on behalf of someone serving in a combat
zone, see Filing Returns for Combat Zone/Qualified Hazardous Duty
Area Participants, later.
Joint returns.
Generally, joint returns must be signed by both spouses. However,
when a spouse is overseas, in a combat zone or qualified hazardous
duty area, in a missing status, incapacitated, or deceased, a power of
attorney may be needed to file a joint return.
Spouse overseas.
If one spouse is overseas on military duty, there are two options
when filing a joint return. One spouse can prepare the return, sign
it, and send it to the other spouse to sign early enough so that it
can be filed by the due date. Or, the spouse who expects to be
overseas on the due date of the return can file Form 2848
specifically designating that the
spouse who remains in the United States can sign the return for the
absent spouse.
Spouse in combat zone/qualified hazardous duty area.
If your spouse is unable to sign the return because he or she is
serving in a combat zone/qualified hazardous duty area or is
performing qualifying service outside of a combat zone/qualified
hazardous duty area, such as the Persian Gulf Area or Yugoslavia, or a
qualified hazardous duty area (Bosnia and Herzegovina, Croatia, and
Macedonia), and you do not have a power of attorney or other
statement, you can sign for your spouse. Attach a signed statement to
your return that explains that your spouse is serving in a combat
zone.
Spouse in missing status.
The spouse of a member of the Armed Forces who is in a missing
status in a combat zone can still file a joint return. A joint return
can be filed for any year beginning not more than 2 years after the
end of the combat zone activities. A joint return filed under these
conditions is valid even if it is later determined that the missing
spouse died before the year covered by the return.
Spouse incapacitated.
If your spouse cannot sign because of disease or injury and he or
she tells you to sign, you can sign your spouse's name in the proper
space on the return, followed by the words "by [your
name], Husband (or Wife)." Be sure to sign your name in the
space provided for your signature. Attach a dated statement, signed by
you, to your return. The statement should include the form number of
the return you are filing, the tax year, the reason your spouse could
not sign, and that your spouse has agreed to your signing for him or
her.
Spouse died during the year.
If one spouse died during the year and the surviving spouse did not
remarry before the end of the year, the surviving spouse can file a
joint return for that year, writing in the signature area, "Filing
as surviving spouse." If an executor or administrator has been
appointed, both he or she and the surviving spouse must sign the
return filed for the decedent.
Refunds
In general, military personnel follow the same rules as other
taxpayers concerning tax refunds. See your tax form instructions for
information on what to do if you do not receive an expected refund and
how to call to check on your refund status.
Use Form 8822 to notify the IRS if you move or change your address
after filing your return. See How To Get Tax Help, near the
end of this publication for information about getting this form.
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