SCRA
2013 Iowa 1040 Expanded Instructions
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The Servicemember Civil Relief Act—Generally

The Servicemember Civil Relief Act (SCRA) is a federal law that, among other things, requires the Iowa Department of Revenue (Department) to allow a deferral of collection of state income tax if a servicemember’s ability to pay is materially affected by their military service. The deferral last for only a period of up to 180 days after termination or release from military service. The SCRA only defers collection of income tax that has fallen due before or during military service. A servicemember must still file their income tax returns, unless their duty to file is suspended by another authority. 

Do You Qualify?

1.) You must be a “servicemember”.

  • Members of the Army, Navy, Air Force, Marine Corps, Coast Guard, and commissioned corps of the National Oceanic and Atmospheric Administration and of the Public Health Service are servicemembers.
  • Members of the National Guard and reserves are servicemembers only if those members are serving a call to active service authorized by the President or the Secretary of Defense for a period of more than 30 consecutive days.  

2.) You must serve during a period of “military service”.

  • In the case of Army, Navy, Air Force, Marine Corps, or Coast Guard, a servicemember is serving in a period of military service if they are on “active duty”.
  • In the case of commissioned officers of the National Oceanic and Atmospheric Administration or Public Health Service, military service requires “active service”.
  • In the case of members of the National Guard, military service includes service under a call to active service authorized by the President or the Secretary of Defense for a period of more than 30 consecutive days. 

3.) You must be “materially affected” by your military service.

  • The Department will consider all relevant facts and circumstances in determining whether a servicemember’s ability to pay their income tax has been materially affected by their military service.

4.) You must be in “filing compliance”.

  • A servicemember can receive a deferral of collection of income taxes only for periods in which they have filed an income tax return.

5.) You must file a written request for deferral.

  • A servicemember must make a written request for deferral of collection of income to the Department by completing the Request for Deferral of Iowa Income Tax form. Available at: http://www.iowa.gov/tax/forms/41024.pdf
  • A servicemember must submit a copy of their orders with their Request for Deferral of Iowa Income Tax form.