15109

Request for Tax Deferment

Agency
IRS
Revision
Rev. 1-2023
Fillable fields
12
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 15109 online
Page 1 of form 15109

Form 15109: Request for Tax Deferment

Form 15109 is a one-page request for tax deferment, and it tells the reader to refer to notice CP04 for the Document Upload Tool. The form's Privacy Act notice says the primary use of the information 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.

The form asks for the person's name, SSN and the tax form and year, the organization, employer or military department they served with, and the dates of entry and exit for each combat zone or other area. A second section lists the supporting documents to include, such as military orders or a Letter of Authorization.

The form says requesting the deferment is optional. It can be sent with the Document Upload Tool, in the enclosed envelope, or by fax. You can fill out Form 15109 free in your browser on this page and download the result without an account.

What's on Form 15109

Section 1: identity and tax year

Your name, SSN, and the tax form and year the request covers.

Section 1: organization

The name and telephone number of the organization, employer or military department.

Section 1: combat zone and dates

The name of the combat zone or other area, and three pairs of date of entry and date of exit lines.

Section 2: Supporting Documentation

The list of documents to include: military orders, a Letter of Authorization, or a written statement from the employer or organization.

Privacy Act and Paperwork Reduction Act Notice

Explains why the IRS asks for the information, cites Internal Revenue Code section 7508, and gives an estimated average time of 20 minutes.

How to fill out Form 15109

  1. 1

    Name, SSN and tax year

    Enter your name and SSN, and the tax form and year the request is for.

  2. 2

    Organization details

    Enter the name and telephone number of the organization, employer or military department you served with.

  3. 3

    Combat zone and dates

    Name the combat zone or other area and enter each date of entry and exit. The form says to include service that began or ended during the periods on the attached notice, and refers to Publication 3, Armed Forces Tax Guide, under Combat Zone Defined.

  4. 4

    Attach documents

    Add the documents Section 2 lists for your situation: military orders, a Letter of Authorization, or a written statement from the employer or organization with the dates worked.

  5. 5

    Send it

    Upload the form and documents with the Document Upload Tool described in notice CP04, mail it in the enclosed envelope, or fax it.

Why fill Form 15109 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

How to send it and what to include

Document Upload Tool

The form says to send it using the Document Upload Tool along with the required supporting documents, and to refer to notice CP04 for information on the tool.

Mail or fax

The form says it can also be sent in the enclosed envelope, or faxed to 855-233-8562.

Supporting documents

The form asks for military orders, a Letter of Authorization, or a written statement from the employer or organization, depending on the situation.

Missing information

The Privacy Act notice says not providing all or part of the information may prevent or delay processing the request, and false or fraudulent information may lead to penalties.

Not the comments address

The form gives a Washington, DC address for comments on the form and says "Do not send Form 15109 to this office; follow the instructions on the form."

Related forms

Who fills out Form 15109?

  • Members of the military

    The form asks military members to include a copy of their military orders showing deployment dates for the combat zone or contingency operation.

  • Civilians working for federal contractors

    A civilian working for an employer contracted to the federal government is asked to include a copy of their Letter of Authorization.

  • People without orders or a letter

    The form asks for a written statement from the employer or organization, showing the dates worked in the combat zone area, hazardous duty station or contingency operation.

  • Recipients of notice CP04

    The form tells the reader to refer to notice CP04 for the Document Upload Tool, and to list service dates that fall in the periods on the attached notice.

The person asking for the deferment completes the form and sends it to the IRS. The form names three situations for the supporting documents.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 15109

What is Form 15109 for?

The form says its information is used 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.

How do I send Form 15109?

The form lists three ways: the Document Upload Tool described in notice CP04, the enclosed envelope, or fax to 855-233-8562.

What documents go with it?

Military orders showing deployment dates, a Letter of Authorization for a civilian working for a federal contractor, or a written statement from the employer or organization with the dates worked.

Where do I find which areas qualify?

The form refers to Publication 3, Armed Forces Tax Guide, under the heading Combat Zone Defined.

Is requesting the deferment required?

The form's Privacy Act notice says requesting this tax deferment is optional.

How long does it take to complete?

The form estimates 20 minutes for preparing and sending it to the IRS.