Final answer:
The taxpayer would have until around August or September of 2023 to file their return and pay the $440 balance due.
Step-by-step explanation:
If the taxpayer was stationed in a designated combat zone from April 1, 2021, until February 15, 2023, for tax year 2022, they would need to file their return by the normal tax deadline, which is typically April 15th of the following year. However, the Internal Revenue Service (IRS) provides an extension for filing and paying taxes for individuals serving in a combat zone or a qualified hazardous duty area. This extension allows them to postpone filing and paying their taxes until at least 180 days after they leave the combat zone or hazardous duty area.
In this case, since the taxpayer was in the combat zone until February 15, 2023, they would have until 180 days after that date to file their return and pay any balance due. This means they would likely have until around August or September of 2023 to file their return and pay the $440 balance due.