Understanding Your CP04 Notice

 

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What this notice is about

We show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.

What you need to do

Download and complete Form 15109, Request for Tax Deferment PDF, to us by the date printed on your notice or letter.  Follow the instructions in the form to request a tax deferment. Once completed, send us only your Form 15109, supporting documentation, and a copy of your notice or letter to avoid processing delays.
You have four options for sending us your completed form and supporting documentation:

  1. The quickest and easiest option for completing Form 15109 is to visit IRS Digital Mailroom to complete and submit your form online. After completing the form, you’ll just upload any supporting documents and view a summary of your submission.
  2. Alternatively, you may securely upload your completed Form 15109 and supporting documentation using the Document Upload Tool. You must enter the access code provided on your notice or letter to use the tool.
  3. Fax your completed form and supporting documentation to the number shown on Form 15109 using a traditional fax machine or online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
  4. If you can’t send your documents via fax or the Document Upload Tool, mail your completed documents along with the stub at the end of your notice to the address shown on the stub.

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What happens if you don’t respond

If we don't receive your completed Form 15109 by the due date shown on your notice or letter, you may be subject to collection action for any taxes, interest, or penalties that you owe.

Frequently asked questions

The deadline for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS can be extended 180 days following your departure from a combat zone, contingency operation or hazardous duty station, if you served with the Armed Forces or were a civilian working in support of the Armed Forces.

If you’re in the military or naval services on an assigned tour of duty outside the United States and Puerto Rico, serving in a combat zone, contingency operation or hazardous duty station for a period that includes the entire due date of the return, you can receive an automatic extension. Civilians working in these areas in support of the armed forces can qualify also if they provide a copy of their Letter of Authorization.

In addition to the 180 days, your deadline is extended by the number of days that were left for you to take the action with the IRS when you entered a combat zone, began performing qualifying service outside the combat zone, or began serving in a contingency operation. For example, you had 3½ months (January 1 - April 15, 2018) to file your 2017 tax return. Any days of this 3½ month period that were left when you entered the combat zone (or the entire 3½ months if you entered the combat zone by January 1, 2018) are added to the 180 days when determining the last day allowed for filing your 2017 tax return.

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 that your account can be updated.

Herramientas de referencia

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Page Last Reviewed or Updated: 23-Jan-2024