CP04: You may qualify for military tax deferment

Why you might get this

• Your tax return shows that you or your spouse served in a combat zone during the tax year on your notice.
• Your return indicates service in a qualified contingency operation (a military operation the government has designated).
• Your return shows you were stationed at a hazardous duty station.
• Because of this service, the IRS thinks you may be eligible for tax deferment (permission to postpone certain tax deadlines).

The deadline

The notice asks you to send Form 15109 and any supporting documents by the due date printed on your notice. Meeting that date is how you claim the deferment benefits; missing it means you won't get them.

This notice doesn't carry a fixed response deadline, but it still deserves attention — see what to do below.

What to do

1. Find the access code printed on your notice.
2. Use the IRS Document Upload Tool with that access code to complete and submit Form 15109, Request for Tax Deferment, along with your supporting documents by the due date on your notice.
3. If you can't use the upload tool, download and complete Form 15109, then fax it to the number listed on the form.
4. Or mail your completed form and documents to the address printed at the top of your notice.
5. Read Publication 3, Armed Forces' Tax Guide, to understand what deferments you may qualify for.
6. Go over the notice with your tax preparer if you have one.

What happens if you ignore it

If the IRS doesn't get your completed Form 15109 by the due date on your notice, you won't receive the tax deferment benefits. And if you don't file your return on time and pay what you owe, you could face collection action for taxes, interest, and penalties.

You can authorize someone to represent you before the IRS. You may also qualify for free help from the Taxpayer Advocate Service (TAS) or a Low Income Taxpayer Clinic.

What a CP04 notice means

If you got a CP04 notice, the IRS noticed that your tax return shows you or your spouse served in a combat zone, a qualified contingency operation (a military operation the government has officially designated), or a hazardous duty station during the tax year listed on your notice.

Because of that service, you may qualify for tax deferment — permission to postpone certain deadlines, like filing your return, paying your taxes, or making a refund claim. Some military members serving outside the United States and Puerto Rico even qualify automatically, but the IRS still needs to confirm the dates you served.

To claim the benefit, complete Form 15109, Request for Tax Deferment, and send it with your supporting documents by the due date on your notice. The fastest way is the IRS Document Upload Tool using the access code on your notice. You can also fax or mail it.

If you don't respond in time, you'll miss out on the deferment and could face interest, penalties, or collection action. Reading Publication 3, the Armed Forces' Tax Guide, can help you understand your options.

Solace can keep an eye on your IRS account so you know where things stand.