The Internal Revenue Service said it is providing additional tax relief to individuals and businesses affected by the ongoing conflict in Israel, postponing a wide range of deadlines for filing federal returns, making tax payments and performing other time-sensitive tax-related actions until Sept. 30, 2027.
The new guidance, issued in Notice 2026-63, follows earlier relief measures. Notice 2023-71 originally provided relief to taxpayers affected by the Oct. 7, 2023, attacks in Israel, while Notice 2024-72 covered those affected by terroristic action in Israel throughout 2023 and 2024. Notice 2025-53 extended relief for 2024 and 2025, with a deadline of Sept. 30, 2026.
Notice 2026-63 postpones various tax filing and payment deadlines that occurred or will occur between Sept. 30, 2026, and Sept. 30, 2027. Affected individuals and businesses in Israel, the West Bank and Gaza have until Sept. 30, 2027, to file returns and pay taxes due during that period.
Taken together, the notices provide separate but overlapping relief to taxpayers who may be unable to meet a tax-filing or tax-payment obligation, or perform other time-sensitive tax-related actions, because of the terroristic action in Israel. For taxpayers eligible under each notice, the deadlines postponed span from Oct. 7, 2023, through Sept. 30, 2027.
The IRS said it automatically identifies taxpayers whose principal residence or principal place of business is in the covered area based on previously filed returns and applies the relief. Other eligible taxpayers, or their representatives, whose filing address is outside the covered area can obtain relief by calling the IRS disaster hotline at 866-562-5227 and identifying the date they qualified for relief. International callers may call 267-941-1000.