The deferral covers active duty members of the military services Army, Navy, Air Force, Marine Corps and Coast Guard and commissioned officers of the uniformed services Public Health Service and the National Oceanic and Atmospheric Administration. Reservists must be placed on active duty to qualify. The deferral applies to taxes that fall due before or during military service, and extends the payment deadline to six months after the military service ends. The deferral ain’t automatic. Taxpayer must show how the military service affected the taxpayer’s ability to pay, when applying. The deferral does not extend the deadline for filing any tax returns. Afghanistan and the airspace above was designated a combat zone effective Sept.