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Form 15109: Request for Tax Deferment
IRS Form 15109 is a Request for Tax Deferment used to request that tax payments be postponed based on service in a combat zone or contingency operation; the primary use is determining eligibility under Internal Revenue Code section 7508.
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IRS Form 15109 - Request for Tax Deferment
IRS Form 15109 is a Request for Tax Deferment used to request that tax payments be postponed based on service in a combat zone or contingency operation; the primary use is determining eligibility under Internal Revenue Code section 7508.
Risk Radar
Scan points- 1Failing to provide *all* requested information on Form 15109 may prevent or delay processing your request.
- 2Failing to provide a copy of military orders when serving in a combat zone.
- 3Not including a Letter of Authorization if employed by a federal contractor.
- 4Omitting the written statement from an employer for civilian workers without authorization.
- 5Forgetting to include dates of entry/exit for contingency operations (Section 1).
Plain English
This form allows an individual to ask the IRS to postpone paying certain taxes because they were serving in a designated military area. By completing Form 15109, the filer officially requests this tax deferment based on their service history. If requested, all information on the form must be provided to qualify for the postponement.
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 requesting tax deferment based on service in a combat zone or contingency operation.
- Do not use this form if you are not eligible for tax deferment due to combat zone or contingency operation service, though the request itself is optional.
- Check Form 15109 instead when your specific situation requires requesting tax deferment based on service in a combat zone or contingency operation.
Form selector
Use this form or another form?
Military Service
Required to prove dates for military personnel.
✓ Check Section 2 requirements.
Civilian Employer Contracted to Federal Govt
Required proof when working for a contracted federal employer.
✓ Check Section 2 requirements.
No Documentation Available
A written statement detailing work dates in the designated area is needed if orders or authorization letters are missing.
✓ Check Section 2 requirements.
Deadline or filing window
The filing is required to be submitted so it can be considered for tax deferment based on service periods that began or ended during the periods noted on the attached notice. There is no specific deadline date listed, but providing all information is necessary to avoid delays.
Checklist
What you need before filling it out
Section 1 - Combat Zone Information
Dates of entry/exit from combat zones or hazardous duty stations · Form 15109 (Section 1)
Military Orders Copy
Military orders showing deployment dates · Section 2 (If military member)
Letter of Authorization
Letter of Authorization document · Section 2 (If civilian for contracted employer)
Written Statement from Employer
Written statement detailing work dates in the designated area · Section 2 (If no orders/authorization)
Taxpayer Identification Number (SSN)
Your SSN · Form 15109 (Section 1, Tax form and year line)
Before you submit
- 1Complete all fields in Section 1, including your name, SSN, organization details, and relevant dates of entry/exit.
- 2Ensure you include the necessary supporting documentation listed in Section 2 based on your status (military, civilian employer, or none).
- 3Verify that the dates entered in Section 1 match the periods noted on the attached notice (CP04).
- 4If a military member, confirm the included orders show deployment dates for the combat zone/operation.
- 5If you lack authorization documents, verify the written statement explicitly includes the dates you worked in the designated area.
- 6Confirm that all required information is provided, as failure to do so may delay processing.
- 7Ensure your signature is present before sending the Form 15109.
How to file this form
- 1Complete Section 1 by filling in your personal and organizational details, along with dates of entry and exit from any relevant combat zones or hazardous duty stations.
- 2Attach the required supporting documents specified in Section 2 (military orders, Letter of Authorization, or written statement).
- 3Send Form 15109 using the Document Upload Tool referenced in your notice CP04, along with all necessary supporting paperwork.
- 4Alternatively, mail the completed form to the IRS via the enclosed envelope or fax it to 855-233-8562; retain a copy for proof of filing.
Known limitations
- 1Requesting tax deferment is optional; however, if a filer chooses to request it using Form 15109, they must provide all information requested on the form.
- 2Not providing all or part of the information on Form 15109 may prevent or delay processing the tax deferment request.
- 3Providing false or fraudulent information on Form 15109 may subject the filer to penalties.
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 current edition is Form 15109 (Rev. 1-2023), dated January 2023. The source does not point to a separate 'latest information' page, but the revision date indicates it is up-to-date as of that month.
What changed or needs a fresh check
- Edition date — confirm January 2023
- Catalog Number — confirm 69803D
- OMB Number — confirm 1545-2286
- Submission Address (for comments) — confirm IRS Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 15109 or its instructions as long as their contents may become material in the administration of any Internal Revenue law.
- 2Generally, tax returns and return information associated with Form 15109 are confidential, as required by section 6103.
- 3The estimated time to prepare and send Form 15109 is 20 minutes.
- 4If comments regarding the accuracy of the time estimate or suggestions for simplicity exist, they can be sent to IRS.gov/formcomments.
Sources
- SRCForm 15109 (Rev. 1-2023) is the official title and revision noted on page 1.
- SRCThe IRS Form 15109 Catalog Number is 69803D, found on page 1.
- SRCTo be considered for tax deferment, the form must be sent using the Document Upload Tool (referencing notice CP04), enclosed envelope, or faxed to 855-233-8562 (page 1).
- SRCSection 1 requires dates of entry and exit from combat zones/hazardous duty stations that began or ended during the periods on the attached notice (page 1).
- SRCFor military members, Section 2 requires a copy of military orders showing deployment dates (page 1).
- SRCThe primary use of Form 15109 is to determine eligibility for tax deferment based on service in a combat zone or contingency operation as provided for in Internal Revenue Code section 7508 (page 1).
Common confusion points
Where should I send my completed Form 15109?
The form must be sent using the Document Upload Tool (refer to notice CP04), in the enclosed envelope, or faxed to 855-233-8562.
→ Confirm the preferred submission method based on your documentation availability.
What information is required for Section 1 if I am a civilian employee?
The filer must provide their name, SSN, tax form and year, the organization/employer's details (name, phone), and specific dates of entry/exit from combat zones or other areas.
→ Check that all six date fields in Section 1 are populated.
What supporting documents do I need if I am a military member?
A copy of military orders showing deployment dates for the relevant combat zone or contingency operation is required.
→ Ensure the attached orders match the service periods listed on Form 15109.
If I don't have military orders or an authorization letter, what should I send?
The filer must send a written statement from their employer or organization detailing the dates worked in the designated combat zone area or hazardous duty station.
→ Verify the statement explicitly includes the relevant dates and confirms employment status.
What is the primary purpose of filing Form 15109?
To determine eligibility for tax deferment based on service in a combat zone or contingency operation, as provided under Internal Revenue Code section 7508.
→ Confirm that your service qualifies under the scope mentioned (combat zone/contingency operation).
Does this form apply to all types of duty stations?
Form 15109 applies to service in combat zones or contingency operations, and also hazardous duty stations.
→ Verify if your station qualifies as a "hazardous duty station.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Section 6109 requires providing the taxpayer identification number, which relates to filing the form itself.
Questions about IRS Form 15109
What is IRS Form 15109 used for?
This form allows an individual to ask the IRS to postpone paying certain taxes because they were serving in a designated military area. By completing Form 15109, the filer officially requests this tax deferment based on their service history. If requested, all information on the form must be provided to qualify for the postponement.
Who must file IRS Form 15109?
Any individual who wishes to request tax deferment due to service in a combat zone or contingency operation must complete IRS Form 15109.
What information does IRS Form 15109 require?
The form collects personal identification details (like name, SSN, and tax year) and specific dates of entry/exit for combat zones or other areas. Section 2 requires supporting documentation based on whether the filer is military or a civilian contractor.
Where do I file IRS Form 15109?
The form can be sent using the Document Upload Tool (referencing notice CP04), enclosed in the provided envelope, or faxed directly to 855-233-8562.
How do I complete IRS Form 15109?
The filer must complete all required fields, including personal data and combat zone details in Section 1. If applicable, supporting documentation (like military orders) must be included under Section 2. The form must then be sent to the IRS using one of the accepted methods.
What happens if IRS Form 15109 is filed incorrectly?
Filing false or fraudulent information on Form 15109 may subject the filer to penalties. Not providing all or part of the requested information may prevent or delay processing the tax deferment request.
Where should I send my completed Form 15109?
The form must be sent using the Document Upload Tool (refer to notice CP04), in the enclosed envelope, or faxed to 855-233-8562. Confirm the preferred submission method based on your documentation availability.
What information is required for Section 1 if I am a civilian employee?
The filer must provide their name, SSN, tax form and year, the organization/employer's details (name, phone), and specific dates of entry/exit from combat zones or other areas. Check that all six date fields in Section 1 are populated.
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