Notice 2011-16 provides an extension of time to pay tax until October 17, 2011 to eligible civilian spouses of military servicemembers who work in American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands (each a “U.S. territory”) and claim residence or domicile for tax purposes in a State or the District of Columbia pursuant to the Military Spouses Residency Relief Act (“MSRRA”). In addition, this notice provides that civilian spouses of military servicemembers 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 with respect to their 2010 individual income tax returns.
Notice 2011-16 will be published in Internal Revenue Bulletin 2011-17 on April 25, 2011.
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