Civilians Working in a Combat Zone

Civilian employees (including civilian defense contractors) serving in a combat zone or qualified hazardous duty area in support of the U.S. Armed Forces, are not exempt from withholding and filing requirements.

However, they may be entitled to relief under IRC section 7508A. If the taxpayer meets the criteria specified in IRM 5.19.10.6.2 , Combat Zone Qualified Individuals and Areas, do not lock him or her in and release any lock-in letters already issued.