File Electronically for the Combat Zone Credit (Form M99) 2025

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Filing after the October 15 deadline can have a number of adverse and irreversible effects, including: Failure-to-file penalty calculated as 5% of the taxes owed for each month outstanding (capped at 25% of the total tax liability).
Some members of the military, such as those who serve in a combat zone, can postpone some tax deadlines. If this applies to you, you can get automatic extensions of time to file your tax return and to pay your taxes.
If you are a veteran of the U.S. military, including the National Guard and Reserves, you may qualify for a nonrefundable credit up to $750 for your past service.
The regular tax deadline for expats is April 15. If youre outside of the US and Puerto Rico on that day, there is an automatic two-month filing extension. Note this extension is only for filing taxes. There is no extension beyond April 15 for paying taxes.
The Combat Zone Tax Exclusion (CZTE) is a provision that exempts all or a portion of earnings from federal income taxes while an active duty Soldier is deployed to a designated combat zone.

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In general, the deadlines for performing certain actions applicable to his taxes are extended for the period of his service in the combat zone, plus 180 days after his last day in the combat zone.

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