The Internal Revenue Service (IRS) has extended certain federal tax deadlines for eligible taxpayers affected by the ongoing conflict in Israel. Under the new relief, qualifying individuals and businesses may have until September 30, 2027, to file returns, make tax payments and complete certain other time-sensitive tax-related actions.
The extension applies to deadlines that fall between September 30, 2026, and September 30, 2027. The new guidance builds on previous IRS relief issued for taxpayers affected by events in Israel since October 2023.
Who qualifies for the IRS tax relief?
The relief generally applies to taxpayers affected by the conflict in the covered area. This includes:
- Individuals whose principal residence is in Israel, the West Bank or Gaza.
- Businesses and sole proprietors whose principal place of business is in the covered area.
- Relief workers affiliated with a recognized government or philanthropic organization who are assisting in the covered area.
- Taxpayers whose tax return preparer or necessary tax records are located in the covered area.
- Spouses of eligible taxpayers, for purposes of a joint tax return.
- Certain individuals who were visiting the covered area were killed, injured, or taken hostage as a result of the events.
The IRS says it will generally identify eligible taxpayers whose principal residence or principal place of business is in the covered area based on previously filed returns and apply the relief automatically.
What deadlines are being postponed?
Eligible taxpayers can receive additional time for a wide range of federal tax obligations, including filing certain returns, making tax payments and completing other time-sensitive actions. The postponement covers qualifying deadlines during the period specified in the IRS guidance and, for eligible taxpayers under the series of related notices, can extend relief dating back to October 7, 2023.
Taxpayers who believe they qualify but whose filing address is outside the covered area can contact the IRS disaster hotline at 866-562-5227. International callers can use 267-941-1000 to request the relief.