Servicemembers Civil Relief Act (SCRA)
What is the Servicemembers Civil Relief Act (SCRA)?
The Servicemembers Civil Relief Act (SCRA) is a federal statute allowing servicemembers to suspend or postpone some civil obligations so the servicemember can devote full attention to military duties. The original Soldiers' and Sailors' Civil Relief Act was passed during World War I. The statute was reenacted during World War II and was modified during Operation Desert Storm.
How does the SCRA help me?
The Kansas Department of Revenue follows the Internal Revenue Service in automatically extending income tax deadlines for 180 days after deactivation for filing returns, paying taxes, filing claims for refunds, and taking other actions with the department if any of the following situations apply:
- You serve in the Armed Forces in a combat zone or you have qualifying service outside of a combat zone.
- You serve in the Armed Forces in a qualified hazardous duty area or are deployed overseas away from your permanent duty station in support of operations in a qualified hazardous duty area, but your deployment station is outside the qualified hazardous duty area.
- You serve in the Armed Forces on deployment outside the United States away from your permanent duty station while participating in a contingency operation. A contingency operation is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.
By extending tax deadlines, the department hopes to provide servicemembers with a smooth and convenient transition before, during, and after deployment.
Who should complete and submit the form for SCRA ?
If you qualify for deferment of taxes based on the criteria above and find yourself in one or more of the following situations, then you should complete Form KS-2848, Servicemember Mobilization Notice, and submit it to the department:
- You cannot file your income tax return and pay any tax due until you return from deployment.
- You have an existing debt with the department for taxes due and are unable to pay while you are deployed.
- You have received an assessment or a set-up return notice from the department and will not be able to file your return and/or pay the tax due until you return from deployment.
For your convenience, Form KS-2848 is available online as a "fill-in" form. You can simply type the required information in the blank fields, print the form, sign it, and mail it to the department. Get the Kansas Servicemember Mobilization Notice (KS-2848) here .
Where do I send Form KS-2848 and enclosures?
Send your completed Form KS-2848, along with a copy of your deployment orders and any KDOR assessment or set-up return notices you may have received, to the following address:
Kansas Department of Revenue
915 S.W. Harrison Street
Topeka, KS 66625-2001
What must I do if I have a business?
You must continue to file sales and withholding returns and remit any tax due unless you are a sole proprietor with no sales tax or withholding obligations. If your business continues to operate while you are deployed and you have employee(s) obligations, you should seek additional advice from your accountant or Certified Public Accountant.
What should I do when I return to normal duty?
When you return you should file the appropriate tax documents and/or pay the balance due to bring your account up-to-date. You may contact the Kansas Department of Revenue at 785-368-8222 and a Customer Representative will assist you with that process.
What about the SCRA for other states?
To obtain information for SCRA requirements in other states, visit the Federation of Tax Administrators (FTA) web site at http://www.taxadmin.org/fta/link/. Using the map that is displayed, click on the desired state.