IRS Form 15109 – Request for Tax Deferment – If you’re a military member or civilian contractor who has served in a combat zone, contingency operation, or hazardous duty station, you may qualify for valuable tax relief. IRS Form 15109, also known as the Request for Tax Deferment, allows eligible individuals to postpone certain tax obligations under Internal Revenue Code (IRC) Section 7508. This can provide significant financial breathing room during or after deployment. In this comprehensive guide, we’ll cover everything you need to know about Form 15109, including eligibility, how to fill it out, submission options, and key tips for success—all based on the latest IRS guidelines as of 2026.
Whether you’re dealing with a CP04 notice from the IRS or proactively seeking deferment, understanding this form can help you navigate your tax responsibilities more effectively. Let’s dive in.
What Is IRS Form 15109 and What Does Tax Deferment Mean?
IRS Form 15109 is specifically designed for individuals who have served in designated combat zones or similar high-risk areas. Its primary purpose is to request a deferment of tax payments and filing deadlines, giving you extra time to handle your taxes without penalties or interest accruing during the deferment period.
Tax deferment in this context means temporarily postponing:
- Filing income tax returns.
- Paying taxes owed.
- Other time-sensitive tax actions, such as responding to IRS notices or audits.
This relief is rooted in IRC Section 7508, which recognizes the unique challenges faced by service members and civilians in hazardous duty. Deferment typically lasts for the duration of your service in the qualifying area plus 180 days after you leave. However, requesting it is optional—if you don’t need the extension, you can simply file and pay as usual.
The form is often prompted by an IRS CP04 notice, which the agency sends if your tax return indicates potential eligibility based on combat zone service. If you receive this notice, act promptly to avoid delays in processing your request.
Who Qualifies for Tax Deferment Using Form 15109?
Eligibility for Form 15109 is targeted at those directly impacted by service in high-risk areas. According to official IRS guidelines, you may qualify if you are:
- A member of the U.S. Armed Forces (including Reserves and National Guard) deployed to a combat zone, contingency operation, or hazardous duty station.
- A civilian employee working under a federal government contract in these areas.
Key qualifying locations include areas defined in Publication 3, Armed Forces’ Tax Guide, such as Afghanistan, Iraq, or other designated zones. Your service must have begun or ended during the tax year in question or the period referenced in your IRS notice.
Important notes on eligibility:
- Spouses of qualifying individuals may also benefit if filing jointly.
- The deferment applies to federal income taxes but does not automatically extend to state taxes—check with your state revenue department.
- If you’re unsure about your location’s status, refer to the IRS’s list of combat zones in Publication 3.
Failing to meet these criteria or providing incomplete information could result in denial, so gather your documentation early.
Required Documentation for Form 15109
To support your request, you’ll need to attach proof of your service. The IRS requires one of the following:
- For military personnel: A copy of your military orders showing deployment dates to the combat zone or contingency operation.
- For civilians: A Letter of Authorization from your employer or contracting agency.
- Alternative if orders or letter are unavailable: A written statement from your employer or organization detailing the dates and location of your service in the qualifying area.
Without these documents, your request may be delayed or denied. Always keep originals for your records, as the IRS may request additional verification.
Step-by-Step Instructions: How to Fill Out IRS Form 15109?
Form 15109 is a straightforward, one-page document that takes about 20 minutes to complete on average. Download the latest version (Rev. January 2023) from the official IRS website to ensure you’re using the current form.
Here’s a breakdown:
- Section 1: Combat Zone Information
- Enter your full name and Social Security Number (SSN).
- Specify the tax form and year (e.g., Form 1040 for 2025).
- Provide your organization/employer/military department and contact phone number.
- List the name of the combat zone, contingency operation, or hazardous duty station.
- Include exact entry and exit dates for your service in these areas. These dates must align with the periods mentioned in your CP04 notice or tax return.
- Section 2: Supporting Documentation
- Check the box indicating the type of documentation you’re attaching (military orders, Letter of Authorization, or employer statement).
- Attach the required files—do not submit the form without them.
Tips for completion:
- Use black ink if filling out by hand, or complete it digitally for clarity.
- Double-check dates against your official records to avoid discrepancies.
- If filing jointly, include information for both spouses if applicable.
For a visual walkthrough, resources like instructional videos can help clarify the process.
How and Where to Submit Form 15109?
Once completed, submit Form 15109 along with your supporting documents using one of these methods:
- Preferred: Document Upload Tool – Access it via the link in your CP04 notice or at IRS.gov. Use the provided access code for secure submission.
- Fax: Send to 855-233-8562.
- Mail: Use the enclosed envelope from your IRS notice, or mail to the address specified (avoid sending to the main IRS headquarters at 1111 Constitution Ave. NW, Washington, DC 20224).
There are no strict universal deadlines, but if responding to a CP04 notice, submit by the due date listed to prevent potential issues. Processing times vary, but using the digital tool often speeds things up.
Common FAQs About IRS Form 15109
1. Is tax deferment the same as tax forgiveness?
No—deferment postpones payments and deadlines, but you still owe the taxes. However, combat zone service may qualify you for exclusions on certain income under IRC Section 112.
2. What if I provide false information?
Submitting fraudulent details can lead to penalties, including fines or legal action. Always ensure accuracy.
3. Can I file Form 15109 if I didn’t receive a CP04 notice?
Yes, you can submit it proactively if you believe you qualify. Contact the IRS or consult a tax professional for guidance.
4. How long should I keep records related to this form?
Retain all related documents as long as they may be relevant for tax administration—typically at least three years, but longer for deployments.
For more FAQs, check the IRS’s Armed Forces’ Tax Guide or consult a VITA (Volunteer Income Tax Assistance) program.
Final Thoughts: Why Filing Form 15109 Matters
Requesting tax deferment via IRS Form 15109 can ease the financial burden during challenging times of service. By acting quickly and providing complete information, you can secure the relief you’re entitled to. Remember, this is just one aspect of military tax benefits—explore others like combat pay exclusions or extended filing deadlines for a fuller picture.
If you’re unsure about your situation, consider consulting a tax advisor specializing in military finances. Stay compliant, and thank you for your service.
Disclaimer: This article is for informational purposes only and not tax advice. Always refer to official IRS resources for the most accurate guidance.