Deployed Military

• Military personnel who were active in a combat zone on the filing deadline are afforded an extension of time to file. If you were active in a combat zone, you are not required to submit any additional forms because the Department of Defense shares the names and social security numbers of service members who are deployed.
  
  

Illness

• The IRS will often allow an extension for people who were severely ill on the tax filing deadline. The IRS may request a statement from your physician to substantiate the dates and severity of the illness.
  
  

Overseas Travel

• Often, the IRS will remove a failure-to-file penalty on a late tax return if the taxpayer was overseas and did not have access to a post office.
  
  

Incarceration

• Taxpayers who were incarcerated during the filing season often file late because they did not have access to their records or there was no one available to handle their affairs.
  
  

Considerations

• The IRS can waive the failure-to-file penalty if the taxpayer has a reasonable cause for the late filing. Any cause is acceptable but the taxpayer must prove that he was experiencing a hardship that prevented him from preparing or mailing the return.