If you are not able to file on time because of distance, injury, or hospitalization as a result of being on active duty with the Armed Forces of the United States, you will automatically receive a six-month extension by enclosing an explanation when filing the return.
New Jersey allows extensions of time to file Income Tax returns and pay any tax due for members of the Armed Forces and civilians providing support to the Armed Forces serving in an area that has been declared a “combat zone” by executive order of the President if the United States or a “qualified hazardous duty area” by federal statute.
Once you leave the combat zone or qualified hazardous duty area, you have 180 days to file your tax return and pay tax due.
In addition, if you are hospitalized outside New Jersey as a result of injuries you received while serving in a combat zone or qualified hazardous duty area, you have 180 days from the time you leave the hospital or you leave the combat zone or hazardous duty area, whichever is later.
No interest or penalties will be assessed during a valid extension for service in a combat zone or qualified hazardous duty area. This extension also applies to your spouse if you file a joint return.
Enclose a statement of explanation with your return when you file that includes the reason for the extension.
Special Provisions for Military Personnel
Death Related to Duty
When a member of the Armed Forces serving in a combat zone or qualified hazardous duty area dies as a result of wounds, disease, or injury received there, no Income Tax is due for the year the death occurred, or for any earlier years served in the zone or area.
Prisoner of War/Missing in Action (POW/MIA)
If, while serving in a combat zone or qualified hazardous duty area, a member of the Armed Forces becomes a prisoner of war or is officially declared to be "missing in action," that person is deemed to be serving in the combat zone or qualified hazardous duty area as long as they retain that status for military purposes.
For more information on military personnel, see Tax Topic Bulletin GIT-7
, Military Personnel