The Internal Revenue Service announced today that due to the ongoing conflict in Israel, the agency is providing additional tax relief to affected individuals and businesses, postponing until Sept. 30, 2027, a wide range of deadlines for filing federal returns, making tax payments and performing other time-sensitive tax-related actions.
Today’s guidance follows up on prior guidance. Notice 2023-71, which originally provided relief to taxpayers affected by the Oct. 7, 2023, attacks in Israel. Notice 2024-72 provided relief to taxpayers affected by terroristic action in Israel throughout 2023 and 2024. And Notice 2025-53 provided relief for taxpayers affected by terroristic action in the State of Israel throughout 2024 and 2025 by providing relief until Sept. 30, 2026.
Notice 2026-63 postpones various tax filing and payment deadlines that occurred or will occur during the period from Sept. 30, 2026, through Sept. 30, 2027. Affected individuals and businesses in Israel, the West Bank, and Gaza have until Sept. 30, 2027, to file returns and pay any taxes that are due during this period. In Notice 2023-71, Notice 2024-72, Notice 2025-53 , and Notice 2026-63 the IRS is providing separate but overlapping relief to taxpayers who, due the terroristic action in Israel, may be unable to meet a tax-filing or tax-payment obligation, or may be unable to perform other time-sensitive tax-related actions.
As a result, for taxpayers eligible for relief under each notice, today’s notice (along with Notice 2023-71, Notice 2024-72 and Notice 2025-53), postpones various tax filing and payment deadlines that occurred or will occur during the period from Oct. 7, 2023, through Sept. 30, 2027. See Notice 2023-71, Notice 2024-72, Notice 2025-53 and Notice 2026-63 for additional relief provided, who qualifies for relief, and when taxpayers qualify for the relief.
The IRS automatically identifies taxpayers whose principal residence or principal place of business is located 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 and identify the date they qualified for relief. Alternatively, international callers may call 267-941-1000.
Taxpayers whose principal residence or main place of business is located in the covered areas—Israel, the West Bank, or Gaza—automatically qualify. Additionally, relief extends to individuals visiting the region who were injured, killed, or taken hostage, as well as taxpayers outside the covered area whose records, tax preparers, or key operations necessary to meet filing deadlines are located in the impacted region.
Answer: Under Notice 2026-63, qualifying deadlines that fell or will fall between October 7, 2023, and September 30, 2027, are now postponed to September 30, 2027. This replaces earlier extended deadlines established under previous notices (Notice 2023-71, Notice 2024-72, and Notice 2025-53).
Answer: The extension applies to a wide range of time-sensitive federal tax actions originally due during the covered period, including:
Filing individual, corporate, estate, trust, and business tax returns.
Paying federal income, self-employment, and estimated taxes.
Making annual contributions to IRAs, health savings accounts (HSAs), or qualified retirement plans.
Inside the covered area: Relief is applied automatically by the IRS based on the address recorded on your previously filed tax returns—no action is required. Outside the covered area: If you qualify (e.g., your tax records or preparer are in the conflict zone) but your filing address is elsewhere, you must contact the IRS directly to request relief.
Eligible taxpayers or their authorized representatives can contact the IRS to identify the date they became qualified for relief by calling:
U.S. Domestic Hotline: 866-562-5227
International Callers: 267-941-1000
Suresh holds a Master of Commerce (M.Com) degree and is a dedicated personal finance researcher and writer. Combining his advanced academic background in commerce with deep industry research, he covers complex topics like taxation, banking systems, credit analysis, and personal finance strategies. As the founder of Tax Assistant (taxassistant.org), Suresh is committed to translating complicated financial guidelines and economic data into simple, accurate, and actionable educational resources for everyday readers.
