This collection covers the regulations under section 7508 of the Internal Revenue Code (Code), relating to postponement of certain acts by reason of service in a combat zone, and section 7508A, relating to postponement of certain tax-related deadlines by reason of a Presidentially declared disaster. Section 7508A was added to the Code by section 911 of the Taxpayer Relief Act of 1997, Public Law 105â34 (111 Stat. 788 (1997)), effective for any period for performing an act that had not expired before August 5, 1997.
In general, section 7508 provides that the time individuals serve in a combat zone plus 180 days will be disregarded in determining whether acts listed in section 7508(a)(1), such as filing returns, paying taxes, filing certain petitions with the Tax Court, filing a claim for credit or refund, bringing suit, and assessing tax, are performed within the time prescribed.
Taxpayers use Form 15109 to request tax deferment beneftis for serving in a combat zone, a qualified contingency operation, or at a hazardous duty station.
PL:
Pub.L. 105 - 34 111 Stat. 788
Name of Law: Taxpayer Relief Act of 1997
US Code:
26 USC 7508A
Name of Law: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire,
US Code:
26 USC 7508
Name of Law: Time for performing certain acts postponed by reason of service in combat zone or contingency operat
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form 15109 Request for Tax Deferment
FW EXT OMB Control Number 1545-2286 TD 8911 TD 9443 and Form 15109 Comment- COA.msg
2025 Supporting Statement 1545-2286.docx
Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic