Due to recent terrorist attacks in Israel, the Internal Revenue Service is providing additional tax relief to affected individuals and businesses, postponing until Sept. 30 of next year many tax deadlines.
Both notices detail relief to taxpayers who, due to the terrorist attacks, may be unable to meet a tax-filing or tax-payment obligation or may be unable to perform other time-sensitive tax-related actions. The notices postpone various tax filing and payment deadlines that occurred or will occur Oct. 7, 2023, through Sept. 30, 2025, for taxpayers eligible for relief under both notices.
As a result, affected individuals and businesses have until Sept. 30, 2025, to file returns and pay any taxes that are due during this period.
Affected taxpayers include:
- Any individual whose principal residence, and any business entity or sole proprietor whose principal place of business, is in Israel, the West Bank or Gaza (the "covered area");
- Any individual affiliated with a recognized government or philanthropic organization and who is assisting in the covered area, such as a relief worker;
- Any individual, business entity or sole proprietor, or estate or trust whose tax return preparer or records necessary to meet a deadline for postponed acts are in the covered area;
- Any spouse of an affected taxpayer, solely with regard to a joint return of two married individuals; and,
- Any individual visiting the covered area who was killed, injured or taken hostage as a result of the terroristic action.
The IRS automatically identifies taxpayers whose principal residence or principal place of business is in the covered area based on previously filed returns and applies 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. International callers may call (267) 941-1000.
