Combat Zone

A combat zone is any area that has been designated by an Executive Order from the President of the United States in which the US Armed Forces are engaging or have engaged in combat. The Executive Order usually gives the beginning and ending dates of the combat zone designation.

Civilian Contractors in Combat Zones

According to IRS Publication 3: Armed Forces Tax Guide, any taxpayer serving in a combat zone in direct support of the Armed Forces receives an extended deadline for taking certain actions with the IRS.  This extension is good for 180-days after the last day present in a combat zone.  Actions for which deadlines are extended include filing tax returns and paying taxes due.  More information on this extension can be found by searching for Publication 3 at www.irs.gov.

To receive this extension, you must inform the IRS that you are working in a combat zone.  You can do this by emailing the following information to combatzone@irs.gov:

  • Your full name and date of birth (DO NOT EMAIL YOUR SSN!)
  • The US address reported on the most recent tax return you filed
  • The date you entered the combat zone, and the country in which you are working

Combat Zone Income Exclusion – Not Available for Civilians

Civilian taxpayers DO NOT qualify for the combat zone exclusion.  This exclusion is reserved specifically for active duty members of the Armed Forces.  The only exclusion of income is the FOREIGN EARNED INCOME EXCLUSION and is earned by qualifying for the presence test or bona fide residence test.  See “FAQ-Expats” for information on qualifying for the foreign earned income exclusion.

Current Qualified Combat Zones

Below is an updated list of current combat zones:

Arabian Peninsula Area – By Executive Order 12744, the following locations were designated as a combat zone beginning January 17, 1991.

  • Persian Gulf
  • Red Sea
  • Gulf of Oman
  • The part of the Arabian Sea north of 10° North latitude and west of 68° East longitude
  • Gulf of Aden
  • The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates.

Afghanistan – By Executive Order 13239, Afghanistan was designated as a combat zone beginning September 19, 2001.

Kosovo Area – By Executive Order 13119 the following locations were designated as a combat zone and a qualified hazardous duty area beginning March 24, 1999.

  • Federal Republic of Yugoslavia (Serbia/Montenegro)
  • Albania
  • Adriatic Sea
  • Ionian Sea (north of the 39th Parallel)

Qualified Hazardous Duty Area – Beginning November 21, 1995, a qualified hazardous duty area in the former Yugoslavia is treated as if it were a combat zone. The qualified hazardous duty area includes:

  • Bosnia and Herzegovina
  • Croatia
  • Macedonia

Other Combat Zones designated by the Department of Defense:

In support of Operation Enduring Freedom (Afghanistan combat zone):

  • Pakistan, Tajikistan, and Jordan, beginning September 19, 2001
  • Incirlik Air Base, Turkey, September 21, 2001 – December 31, 2005
  • Kyrgyzstan and Uzbekistan, beginning October 1, 2001
  • Philippines (only troops with orders referencing Operation Enduring Freedom), beginning January 9, 2002
  • Yemen, beginning April 10, 2002
  • Djibouti, beginning July 1, 2002
  • Somalia, beginning January 1, 2004

In support of Operation Iraqi Freedom (Arabian Peninsula Areas combat zone):

  • Turkey, January 1, 2003 – December 31, 2005
  • Israel, January 1, 2003 – July 31, 2003
  • The Mediterranean Sea east of 30° East longitude, March 19, 2003 – July 31, 2003
  • Jordan, beginning March 19, 2003
  • Egypt, March 19, 2003 – April 20, 2003