Wednesday, April 13, 2011

IRS Gives Extension Of Time To Pay Tax To Eligible Civilian Spouses Of Members Of The Military

IRS on April 8 released Notice 2011-16, 2011-17 IRB, which gives an extension of time to pay tax until Oct. 17, 2011, to eligible civilian spouses of certain members of the military. The service personnel must work in American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands, and claim residence or domicile in a state or the District of Columbia pursuant to the Military Spouses Residency Relief Act (MSRRA). In addition, the notice provides that civilian spouses of military service members working in a state or the District of Columbia but claiming residence or domicile for tax purposes in a U.S. territory under MSRRA should follow the procedures in Notice 2010-30, 2010-18 IRB 650, with respect to their 2010 individual income tax returns.

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