50 USC § 4000 - Income taxes

---
identifier: "/us/usc/t50/s4000"
source: "usc"
legal_status: "official_prima_facie"
title: "50 USC § 4000 - Income taxes"
title_number: 50
title_name: "WAR AND NATIONAL DEFENSE"
section_number: "4000"
section_name: "Income taxes"
chapter_number: 50
chapter_name: "SERVICEMEMBERS CIVIL RELIEF"
subchapter_number: "V"
subchapter_name: "TAXES AND PUBLIC LANDS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-21"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)"
---


# § 4000. Income taxes

**(a)** **Deferral of tax** Upon notice to the Internal Revenue Service or the tax authority of a State or a political subdivision of a State, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than 180 days after termination of or release from military service, if a servicemember’s ability to pay such income tax is materially affected by military service.

**(b)** **Accrual of interest or penalty** No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.

**(c)** **Statute of limitations** The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of 270 days thereafter.

**(d)** **Application limitation** section 3101 of title 26

This section shall not apply to the tax imposed on employees by .

---

**Source Credit**: (Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)

## Editorial Notes

### Codification

Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.

### Prior Provisions

A prior section 510 of , art. V, ; , , , related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to any case not final before , see , set out as a note under .