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Show IS Hilltop Tirr.es LIFETIMES April 5, 1991, Vetera bus g mm Members of the Armed Forces and support personnel who served in Operation Desert Storm have at least 180 days and in most cases up to 285 days from the date they leave the combat zone to file their 1990 federal income tax returns. Although federal tax law allows these taxpayers to postpone filing their tax returns for 180 days, the Internal Revenue Service has determined that the postponement period is intended to run consecutively, not concurrently, with the tax filing ex- 945, "Tax Information for Those Affected By Desert Operation Storm," that will be available this month. IRS recently offered guidance on some of the other issues covered in Pubtication 945: retroactive interest on refunds, IRA contributions for 180-da- y tension. This means that military and support personnel who were in the designated Desert Storm area at any time from Aug. 2, 1990, through Jan. 1, 1991, will not be required to file until 285 days after they leave the combat zone. The postponement period in these situations is made up of the 180 days provided by law and the 105 days between the date they entered the combat zone and April 15. Those who entered the combat zone after Jan. 1 may postpone filing their tax returns for 180 days plus the number of days between the date they entered the combat zone and April 15. For example, a taxpayer who served in the combat zone from Jan. 20 through March 15 will have 180 until Dec. 6, 1991 to file, which is 266 days-t- he days plus the 86 days from Jan. 20 to April 15. Taxpayers still in the combat zone can postpone filing their tax returns for as long as they are in the combat zone. Then, when they leave the combat zone, their additional time to file starts. For example, a taxpayer who was in the combat zone on Jan. 1 and leaves on April 20 will have 285 days from April 20 to file the tax return. If this taxpayer had entered the combat zone on Jan. 20, the filing date would be 266 days from April 20. If the combat zone designation is canceled by executive order before a taxpayer leaves the combat zone, the additional postponement period starts when the designation is canceled. Guidance on postponing tax filing and other relief measures are covered in the new IRS Publication 1990 and interest-fre- e payments of 1990 tax balances. A tax refund issued by IRS after April 15 will include interest from April 15 if the return is filed by the postponed deadline. Taxpayers who owe additional payment with their tax returns will not be charged interest or late payment penalty if they file by the post poned deadline. Because the filing date for taxpayers who served in Desert Storm is postponed, IRA contributions for 1990 may be made up until the date the taxpayer is required to file. IRS also clarified today that there is no exclusion of military pay received before January 1991 by persons in the combat zone. Taxpayers are reminded to write "Desert Storm" at the top of their tax returns, this will alert IRS to those persons entitled to these tax relief measures. Because tax collection and examination actions are postponed, Operation Desert Storm military and support personnel who receive correspondence from IRS on these matters should mark "Desert Storm" at the top of the correspondence and return it to File electronically Desert Storm participants w ho are stationed in the combat zone may have their federal tax returns filed electronically by the Salt Lake District Office of the Internal Revenue Service. This free service is available to those who receive their assistance through the VITA (Volunteer Income Tax Assistance) Program as well as those who prepare their own tax returns. Those who prepare their own returns may go to a VITA site to pick up a form 8453 or may pick one up at the Salt Lake District office, 465 South 400 East, Salt Lake City, Utah. The return needs to be marked "Desert Storm" across the top of the first page and a Form 8453, "U.S. Individual Income Tax Declaration for Electronic Filing," must be signed by the spouse with a copy of the power of attorney attached. The return, the power of attorney, and the Form 8453 should be mailed d in the VITA envelope or sent to: Salt Lake City District Office, Electronic Filing Coordinator, 465 South 400 East, Mail Stop 6600, Salt Lake City, Utah, 84111, pre-pai- IRS. IRS officials said taxpayers who served in Operation Desert Storm or their family members may call for tax information or visit IRS at their local IRS office for help in preparing tax returns, including electronic filing in those offices with that capability. The new IRS Publication 945, covering Operation Desert Storm tax issues, will be available this month by calling Editor's note: Article courtesy of the IRS. $$$$$$$$$$$$$$$$$$$$$$ I A.S.A.P. LOANS M5TIR LUi : ' " This Offer Good For All $ $ MILITARY-CIVILIA- !,,,.,; M,,.,lll,,Zr The Best in Business k MINUTE LUBE & AUTO WASH $ $ N PERSONNEL $ SIGNATURE LOANS-$1$200, $300, $400 $ (Some retrictions may apply) Flexible Payments $ Collateral Loans Available $ $. 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