Notice 2010-30 provides an extension of time to pay tax until October 15, 2010 to civilian spouses of military service members working in American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands (“U.S. territory”) but claiming residence or domicile for tax purposes in a State or the District of Columbia pursuant to the Military Spouses Residency Relief Act (“MSRRA”).  In addition, this notice provides procedures for filing claims for refund of federal income taxes to civilian spouses of military service members working in a State or the District of Columbia but claiming residence or domicile for tax purposes in a U.S. territory under MSRRA.

Notice 2010-30 will be published in Internal Revenue Bulletin 2010-18 on May 3, 2010.