republic-os/legal/us/code/title-37/chapter-10/section-558.md

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LegalText	37 U.S.C. § 558	Income tax deferment	us	united_states_code	code_section	37	PAY AND ALLOWANCES OF THE UNIFORMED SERVICES	10	PAYMENTS TO MISSING PERSONS	558	37 U.S.C. § 558	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc37@119-100.zip	/us/usc/t37/s558	data/legal/raw/us/code/title-37/usc37.xml	d49256cc5e4fa75ea10bd027e9be0803290770e1545e2d99ac3419677dbc6a49	e0a35eb7ef12b7ff3b62c2d230c815f864ad090f207afa5aca869467bb414b1c	29240bbad4747b5dd844b0e834e526f4d1635ee578db5f2e6667730721188460	2026-07-04	official	legal us-code

37 U.S.C. § 558 - Income tax deferment

Text

Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status, does not become due until the earlier of the following dates—

(1) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or

(2) the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed.

That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.

(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 631; amended Pub. L. 96–513, title V, § 516(16), Dec. 12, 1980, 94 Stat. 2939; Pub. L. 100–26, § 8(c), Apr. 21, 1987, 101 Stat. 285.)

Notes

Historical and Revision Notes Revised sectionSource (U.S. Code)Source (Statutes at Large) 55850 App. 1013.Mar. 7, 1942, ch. 166, § 13, 56 Stat. 146; Aug. 8, 1947, ch. 515, § 6, 61 Stat. 918; Aug. 14, 1964, Pub. L. 88–428, § 1(9), 78 Stat. 437. Only that portion of the source law which is applicable to members of the uniformed services and their dependents is codified in this section. The words “in the case of any taxable year beginning after December 31, 1940” are omitted as unnecessary. The words “as defined in section 101(3) and (23) of title 37, United States Code” are omitted as unnecessary since the revised section is codified in title 37. The words “in a missing status” are substituted for “absent from his duty station under the conditions specified in section 2 of the Act” to conform to the definition in revised section 551(3) of this chapter and in view of the provisions of revised section 552 establishing the entitlement of a member in a missing status to receive pay and allowances or have them credited to his account. Reference to “title 26” is substituted for “Internal Revenue Code of 1954”.

Editorial Notes

References in TextSections 6851, 6861, and 6871 of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6851, 6861, and 6871, respectively, of Title 26, Internal Revenue Code.

Amendments1987—Pub. L. 100–26 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” in last sentence. 1980—Pub. L. 96–513 substituted “the Internal Revenue Code of 1954” for “title 26”.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 AmendmentAmendment by Pub. L. 96–513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96–513, set out as a note under section 101 of Title 10, Armed Forces.