Understanding Your CP04 Notice

 

What this notice is about

We show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.


What you need to do

Mail the completed Form 15109, Request for Tax Deferment, to us by the date shown on the notice. If you prefer, you can fax your information to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by  understanding the fax service’s privacy and security policies. Be sure to include the required supporting documentation.


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What if you don’t respond

If we don't receive your completed Form 15109 by the due date shown on your notice, you may be subject to collection action for any taxes, interest, or penalties that you owe.


Frequently asked questions

The deadline for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS can be extended 180 days following your departure from a combat zone, contingency operation or hazardous duty station, if you served with the Armed Forces or were a civilian working in support of the Armed Forces.

If you’re in the military or naval services on an assigned tour of duty outside the United States and Puerto Rico, serving in a combat zone, contingency operation or hazardous duty station for a period that includes the entire due date of the return, you can receive an automatic extension. Civilians working in these areas in support of the armed forces can qualify also if they provide a copy of their Letter of Authorization.

In addition to the 180 days, your deadline is extended by the number of days that were left for you to take the action with the IRS when you entered a combat zone, began performing qualifying service outside the combat zone, or began serving in a contingency operation. For example, you had 3½ months (January 1 - April 15, 2018) to file your 2017 tax return. Any days of this 3½ month period that were left when you entered the combat zone (or the entire 3½ months if you entered the combat zone by January 1, 2018) are added to the 180 days when determining the last day allowed for filing your 2017 tax return.

We need to verify that you’re eligible to receive the automatic extension. We need the dates that you served or worked in a qualified area so that your account can be updated.

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