SECTION 4. PROCEDURE

.01 Making a determination that a terrorist or military action has occurred under section 692(c)(2) —

(1) Prior to publishing a determination that an event that occurred outside the United States constituted a terrorist action within the meaning of section 692(c)(2),

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rorist or military action outside the United States. The certification must be made in the form of a letter signed by the Director General of the Foreign Service, Department of State, or his or her delegate. The certification must include the name and social security number of the individual, the date of injury, the date of death, and a statement that the individual died as the result of a military or terrorist action outside the United States and was an employee of the United States on the date of injury and on the date of death.

(5) In a case in which a representative of a decedent who died as the result of terrorist or military action does not have enough tax information to file a timely claim for refund, the representative may stop the running of the period of limitations for making such a claim by filing Form 1040X with the IRS at the address provided in Publication 3920, attaching Form 1310, any other available documentation required by this revenue procedure, and a statement that an amended claim will be filed as soon as the additional requisite information is ascertained.

(6) If an event occurs in the United States that the representative of a decedent who was not an employee of the Department of Defense at the time of injury and death believes was a terrorist or military action, and the Secretary has not published a determination that the event was a terrorist or military action, the representative may submit a request for a determination with the return or claim for refund of the decedent’s estate and any other documentation required by this revenue procedure. Taxpayers should submit the following information with their determination requests:

(a) Date and location of incident,

(b) Type of incident (terrorist or military),

(c) Number of taxpayers thought to be affected,

(d) A description of the facts on which the representative bases the claim that a terrorist or military action has occurred, including the facts relating to any alleged international dimension of a terrorist action as set forth in section 4.01(2) of this revenue procedure, and

year for determining: (a) the timeliness of acts under section 7508(a)(1); (b) the amount of any addition to tax; and (c) the amount of any credit or refund.

(5) Taxpayers may rely on the published guidance to establish that particular events were terrorist or military actions for purposes of sections 104(a)(5), 139(c), and 692(c). .02 Filing claims for credit or refund under section 692(c) —

(1) Representatives of employees who qualify for the benefits of section 692(c), and for whom no Form 1040, U.S. In- dividual Income Tax Return, has been filed, may claim those benefits, or claim a refund of withholding or estimated tax payments, by filing a Form 1040. The representatives should file those forms at the address provided in Publication 3920, Tax Relief for Victims of Terrorist Attacks . (Also see Publication 3920 for more detailed procedures for claiming a refund.) On joint returns reporting taxable income of the surviving spouse, taxpayers must make an allocation of the tax liability between spouses. See section 1.692–1(b) of the Income Tax Regulations. If the surviving spouse or other person filing the joint return cannot determine the proper allocation, he or she should attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. The representative must attach the employee’s Form W-2, Wage and Tax Statement .

(2) In the case of any employee for whom a Form 1040 already has been filed, claims for refund should be made by filing Form 1040X, Amended U.S. Individual Income Tax Return, with IRS at the address provided in Publication 3920. (Also see Publication 3920 for more detailed procedures for claiming a refund.) In cases where the previously filed return was a joint return that reported taxable income of the surviving spouse, the claim for refund must make an allocation of the tax liability between spouses. See section 1.692–1(b) of the Income Tax Regulations. If the surviving spouse or other person filing the claim for refund cannot determine the proper allocation, he or she should attach a statement of all income and deductions allocable to each spouse, and the IRS will make the proper allocation.

(3) All returns and claims for refund filed pursuant to this revenue procedure

should be identified by writing “KITA” (or other designation as set forth in Publication 3920 or other guidance the Service issues) in bold letters on the top of page 1 of the return or claim for refund.

(4) Returns and claims for refunds must be accompanied by the following documents:

(a) Form 1310, Statement of Person Claiming Refund Due a Deceased Tax- payer, unless: (i) the surviving spouse is filing an original or amended joint return, or (ii) the decedent’s personal representative is filing an original Form 1040, in which case the personal representative must attach a copy of the court certificate showing his or her appointment, and;

(b)(i) For military and civilian employees of the Department of Defense — A certification made by the Department of Defense on DD Form 1300 that includes the name and social security number of the individual, the date of injury, the date of death, and a statement that the individual died as the result of a military or terrorist action and was an employee of the United States on the date of injury and on the date of death.

(ii) For United States government employees killed in the United States (who are not employees of the Department of Defense) (A) A death certificate stating the nature of the injury causing death or, if the cause of death is not apparent from the death certificate, a letter from the treating physician, medical examiner, or hospital stating the cause of death, and

(B) A certification from the federal employer that includes the name and social security number of the decedent, the date of injury, the date of death, a statement that the decedent was an employee of the United States on the date of injury and the date of death and, if the death was associated with an event that the Secretary has identified as a military action or terrorist activity in published guidance, a statement identifying the action or activity associated with the death. This certificate may be a form or letter from the employing agency’s personnel department to the decedent’s representative.

(iii) For United States government employees killed overseas (who are not employees of the Department of Defense)

• A certification from the Department of State that the death was the result of ter

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procedure in the Internal Revenue Bulletin, May 10, 2004.