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Form 15109: Request for Tax Deferment
IRS Form 15109 is the Request for Tax Deferment that lets military personnel and civilian federal contractors request a deferment of taxes earned while serving in combat zones or contingency operations. Submit via the Document Upload Tool or fax 855-233-8562.
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IRS Form 15109 - Request for Tax Deferment
IRS Form 15109 is the Request for Tax Deferment that lets military personnel and civilian federal contractors request a deferment of taxes earned while serving in combat zones or contingency operations. Submit via the Document Upload Tool or fax 855-233-8562.
Risk Radar
Scan points- 1Submitting false or incomplete information can trigger IRS penalties and delay your deferment request.
- 2Leaving the entry or exit dates blank in Section 1.
- 3Omitting the required SSN on the form.
- 4Failing to attach military orders or a Letter of Authorization as required in Section 2.
- 5Submitting the form without a written employer statement when orders are unavailable.
Plain English
Form 15109 lets you ask the IRS to postpone tax on income earned while you were in a combat zone or a contingency operation. You must list your service dates and attach orders or a letter from your employer. The request is optional but must be complete to be considered.
Submission Date
- Filing date: 2025-09-23 22:11:57
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are requesting a tax deferment based on service in a combat zone or contingency operation as provided for in Internal Revenue Code section 7508.
- Do not use it when you are not requesting a tax deferment or when you have no qualifying combat zone or contingency service.
Form selector
Use this form or another form?
Requesting deferment for combat zone service
Eligibility is determined under IRC 7508 based on combat zone dates
✓ Confirm combat zone dates match your notice
Requesting deferment for contingency operation service
Same eligibility criteria apply for contingency operations
✓ Verify contingency operation dates are accurate
Requesting deferment as a civilian contractor
Requires a Letter of Authorization from the employer
✓ Ensure the authorization letter is attached
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Section 1 - Combat Zone Information
Dates of entry and exit for combat zone, contingency operation, or hazardous duty station · Your deployment records or notice CP04
Section 2 - Supporting Documentation (military member)
Copy of military orders showing deployment dates · Your military orders
Section 2 - Supporting Documentation (civilian contractor)
Letter of Authorization from employer · Employer's authorization letter
Section 2 - Supporting Documentation (no orders or letter)
Written statement from employer with dates worked · Employer's written statement
Taxpayer Identification Number (SSN)
Social Security Number · Form field for SSN
Before you submit
- 1Verify that the name entered matches the name associated with the SSN.
- 2Enter the Social Security Number accurately in the designated field.
- 3Complete all combat zone entry and exit dates in Section 1.
- 4Attach the appropriate supporting documentation for your status (military orders, Letter of Authorization, or employer statement).
- 5Ensure the dates in the supporting documents match the dates entered in Section 1.
- 6Check that no required fields are left blank.
- 7Select a submission method: upload via the Document Upload Tool per notice CP04, fax to 855-233-8562, or mail using the enclosed envelope.
- 8Confirm that the correct fax number 855-233-8562 is used if faxing.
How to file this form
- 1Gather combat zone entry and exit dates and the required supporting documents.
- 2Fill out Form 15109 with your personal information, combat zone details, and dates.
- 3Attach the required supporting documentation (military orders, Letter of Authorization, or employer statement).
- 4Submit the completed form using the Document Upload Tool (per notice CP04) or fax to 855-233-8562, or mail it in the enclosed envelope.
- 5Retain a copy of the submitted form and supporting documents for your records.
Known limitations
- 1Applies only to individuals with service in a combat zone, contingency operation, or hazardous duty station as defined by Publication 3
- 2Requires submission of required supporting documents; missing documents may prevent or delay processing
- 3Requesting tax deferment is optional; if not requested, the form is not needed
- 4Form must not be mailed to the IRS office at 1111 Constitution Ave; must use Document Upload Tool, enclosed envelope, or fax
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the January 2023 edition (Rev. 1‑2023). The source does not indicate a newer revision or list changes.
What changed or needs a fresh check
- Edition date — confirm the revision reads 1-2023 (January 2023) on the form.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 15109 and all supporting documents
- 2Keep those records for as long as they may become material in the administration of any Internal Revenue law
- 3If you have comments about the form, you may send them to IRS.gov/formcomments
- 4Do not send Form 15109 to the IRS office at 1111 Constitution Ave; follow the instructions on the form
Sources
- SRCForm p.1 — Catalog Number 69803D, Form 15109 (Rev. 1-2023) Request for Tax Deferment
- SRCForm p.1 — Submission methods: Document Upload Tool, enclosed envelope, or fax 855-233-8562
- SRCForm p.1 — Section 1 requires dates of entry and exit for combat zones, contingency operations, or hazardous duty stations
- SRCForm p.1 — Section 2 supporting documents: military orders, Letter of Authorization, or written employer statement
- SRCForm p.1 — Requesting tax deferment is optional
- SRCForm p.1 — Must provide all information requested on the form
- SRCForm p.1 — Providing false or fraudulent information may subject you to penalties
- SRCForm p.1 — Section 6109 requires you to provide your taxpayer identification number
- SRCForm p.1 — Books or records must be retained as long as their contents may become material in the administration of any Internal Revenue law
- SRCForm p.1 — Estimated average time to prepare and send the form is 20 minutes
Common confusion points
Can I mail the form instead of using the upload tool or fax?
The source says do not send the form to the IRS office; only upload, envelope, or fax are allowed.
→ Verify you are using the Document Upload Tool, the enclosed envelope, or fax number 855-233-8562.
Do I have to include my Social Security Number?
Section 6109 requires the taxpayer identification number on the form.
→ Ensure your SSN is entered in the designated field.
What if I don’t have military orders or a Letter of Authorization?
The source allows a written statement from the employer with dates of work in the combat zone.
→ Include an employer‑written statement covering the required dates.
Is the tax deferment request mandatory?
The form states that requesting deferment is optional.
→ Confirm you are voluntarily requesting deferment before completing the form.
Do I need separate documents for combat zones and contingency operations?
The source says to do the same for contingency operations as for combat zones.
→ Attach appropriate orders or statements for each type of service.
How long should I expect to spend completing the form?
The estimated average time to prepare and send the form is 20 minutes.
→ Allocate about 20 minutes for completion.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 – Appoint a representative to communicate with the IRS about the deferment request
Questions about IRS Form 15109
What is IRS Form 15109 used for?
Form 15109 lets you ask the IRS to postpone tax on income earned while you were in a combat zone or a contingency operation. You must list your service dates and attach orders or a letter from your employer. The request is optional but must be complete to be considered.
Who must file IRS Form 15109?
Members of the military and civilians employed by a federal‑government contractor who served in a combat zone or contingency operation must file IRS Form 15109.
What information does IRS Form 15109 require?
Section 1 collects your name, SSN, tax form and year, employer or military department, telephone, combat zone name, and dates of entry and exit. Section 2 requires supporting documents such as military orders, a Letter of Authorization, or an employer statement.
Where do I file IRS Form 15109?
Send the completed form using the Document Upload Tool referenced in notice CP04, or mail it in the enclosed envelope, or fax it to 855-233-8562.
How do I complete IRS Form 15109?
First, complete Section 1 with personal details and precise entry and exit dates for each combat zone or contingency operation. Next, gather the required supporting documents described in Section 2, such as military orders or a Letter of Authorization. Ensure every requested field is filled, then submit the form through the Document Upload Tool, by mail in the provided envelope, or by fax to 855-233-8562.
What happens if IRS Form 15109 is filed incorrectly?
Providing false or fraudulent information may subject you to penalties, and missing required information can prevent or delay processing of your deferment request.
Can I mail the form instead of using the upload tool or fax?
The source says do not send the form to the IRS office; only upload, envelope, or fax are allowed. Verify you are using the Document Upload Tool, the enclosed envelope, or fax number 855-233-8562.
Do I have to include my Social Security Number?
Section 6109 requires the taxpayer identification number on the form. Ensure your SSN is entered in the designated field.
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