VALID › Notice Library › CP04 notice
In the IRS’s own words · not reviewed by VALID
CP04 notice explained, in the IRS’s own words
Your tax return shows that you or your spouse served in a combat zone, a qualified contingency operation, or were in a hazardous duty station during the tax year shown on your notice. As a result, you may be eligible for tax deferment.
Read the full CP04 page on irs.gov ↗
What this notice is about
Your tax return shows that you or your spouse served in a combat zone, a qualified contingency operation, or were in a hazardous duty station during the tax year shown on your notice. As a result, you may be eligible for tax deferment.
What you need to do
Use the Document Upload Tool and the access code provided on your notice to complete and submit Form 15109, Request for Tax Deferment PDF, along with supporting documents by the due date on your notice.
If you can’t use the Document Upload Tool:
- Download and complete Form 15109 PDF. Follow the instructions on the form to request tax deferment and fax your documents to the number provided on Form 15109; or
- Mail your documents to the address at the top of your notice.
You may want to
- Review Publication 3, Armed Forces’ Tax Guide
- Review this notice with your tax preparer.
What happens if you don’t respond
If we don't receive your completed Form 15109 by the due date shown on your notice you won’t receive tax deferment benefits.
If you don’t file your return on time and pay taxes due, you may be subject to collection action for taxes, interest, and/or penalties that you owe.
What deferments are available to those who serve in a combat zone?
You could be eligible for an extension for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS.
If you currently serve or work in support of the armed forces outside of the United States and Puerto Rico, you could receive an automatic extension.
For more information about an extension, review Publication 3, Armed Forces’ Tax Guide.
If it's an automatic extension, why do I need to provide the requested information?
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 we can update your account.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.