When a military member files a late return, is she penalized?

The answer to this question depends on where the she is actively serving. If she is serving in the US or in a non-combat zone, there is no special relief for late filing. She will be charged the usual late penalties for not filing on time. However, if she is serving in a combat zone, then the IRS automatically extends her time for filing taxes and paying taxes. The time extended is equal to all of the period that she is on active duty in the combat zone plus 180 days.  This can also apply to service members who are not actually in the combat zone but deliver support services to those in the combat zone.