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Notifying the IRS by E Mail about Combat Zone Service | Internal Revenue Service

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Notifying the IRS by E-Mail about Combat
Zone Service
Working with the Department of Defense, the Internal Revenue Service identifies taxpayers who
are serving in a combat zone to suspend compliance actions, such as audits or enforced
collections, until 180 days after the taxpayer has left the zone.
Taxpayers, including Civilian taxpayers working with U.S. Armed Forces, qualifying for such
combat zone relief may also notify the IRS directly of their status through a special e-mail
address: [email protected]. They should provide name, stateside address, Date of Birth, and
the date of deployment to the combat zone. Taxpayers should also include any official
document received that indicates their area or military operation. Civilians usually provide a
Letter of Authorization or a letter from their employer however letters from the military that
state the taxpayer served in a "tax-free zone" or "Combat Zone Tax Exclusion Area (CZTE)" are
acceptable. Do not include any social security numbers in an e-mail. The taxpayer, spouse of the
taxpayer, or an authorized agent or representative may make this notification.
The IRS cannot provide tax account information by e-mail. Therefore, we will send responses to
any questions about the taxpayer’s account by regular mail to the address we have on record
for the person, within two business days. We may provide general answers to questions
regarding the status of individual combat zone updates via e-mail.
Get help with your tax questions.
IRS Publication 3, Armed Forces' Tax Guide, (PDF 207K) and IRS Publication 54, Tax Guide for
U.S. Citizens and Resident Aliens Abroad, contain information on various tax issues affecting
members of the U.S. Armed Forces, including reservists, decedents, and persons missing in
action.
Page Last Reviewed or Updated: 15-Mar-2018

https://www.irs.gov/newsroom/notifying-the-irs-by-e-mail-about-combat-zone-service

10/26/2018