Combat zone

The deadline for filing your NYS income tax return and paying your tax due, or filing an amended return to request a refund is automatically extended for at least 180 days* after the later of:

• the last day you are in a combat zone or serve in a contingency operation (or the last day the area qualifies as a combat zone or contingency operation); or
• the last day of hospitalization inside or outside NYS as a result of an injury received while serving in a combat zone or contingency operation.

*In addition, any days of the filing period that were left when you entered the combat zone are added to the 180 days to find the last day allowed for timely filing your NYS income tax return or amended return.

• If you qualify for an extension of time to file your return based on the above condition, be sure to enter special condition code C7 in the space provided on your tax return.
• If the department takes any actions covered by these provisions or sends a notice of examination before learning that you are entitled to an extension, contact the department or your legal assistance office
• No penalties or interest will be imposed for failure to file a return or pay during extension period.
• Spouses and dependents of military eligible for the above extension are also entitled to the extension with the following exception: the extension doesn’t apply for a tax year beginning more than two years after the date the area ceases to be a combat zone or the area cease to be a contingency operation. 

Other extended actions in addition to filing the below are also extended for the same period as above:

• Paying of personal income tax and sales and use tax reportable on income tax return
• Filing of petition with the division of tax appeals for a credit or refund, or for a review by an administrative law judge or the Tax Appeals Tribunal.
• Allowing a credit or refund of income tax by the department.
• Filing a claim for credit or refund of income tax.
• Assessment of any income tax by the department.
• Giving or making any notice or demand by the department for the payment of any income tax.
• Bringing suit by the department for any income tax due.

If you are serving in a combat zone or contingency operation and are unable to sign your joint personal income tax return, your spouse may sign and file the return on your behalf if they have a power of attorney. Even if your spouse does not have a power of attorney they may still sign and file on your behalf, however they must submit a signed statement with the return explaining that you are serving in a designated combat zone or a contingency operation and are not available to sign the return. Write COMBAT ZONE on the top of the return. This option is not available to couples filing separate returns.

If you qualified for hostile fire pay for providing services in direct support of a combat zone military operation in an area not designated as the combat zone, you are deemed to have served in the combat zone for that period of qualifying service and you are entitled to the combat zone tax relief provision.

The department will pay interest on refunds back to the original due date for returns filed after April 15, but before your extended due date.

Any income received by a member of the armed services of the United States for service in an area designated as a combat zone is exempt from New York State taxes. If you included any combat zone pay in your federal adjusted gross income, you are entitled to a NY subtraction modification for that income in computing your NY adjusted gross income. See subtraction modification S-118 on Form IT-225-I, Instructions for Form IT-225.