Relief for Taxpayers Affected by the 2024-2025 Terroristic Action in the State of Israel
Notice 2025-53
SECTION I. PURPOSE
This notice provides relief under section 7508A of the Internal Revenue Code1 for
persons that the Secretary of the Treasury has determined to be affected by the
terroristic action in the State of Israel throughout 2024 and 2025. The Department of
the Treasury and the Internal Revenue Service (IRS) may provide additional relief in the
future. For taxpayers who were “Affected Taxpayers” for purposes of Notice 2024-72,
2024-43 IRB 1005 (October 21, 2024), including taxpayers who were “Affected
Taxpayers” for purposes of both Notice 2024-72 and Notice 2023-71, 2023-44 IRB 1191
(October 30, 2023), the separate determination of terroristic action and grant of relief set
forth in this notice will also postpone taxpayer acts and government acts already
postponed by Notice of 2024-72, including acts postponed by both Notice 2024-72 and
Notice 2023-71, if the taxpayer is eligible for relief under the applicable notices.
SECTION II. BACKGROUND
Section 7508A(a) provides the Secretary of the Treasury or the Secretary’s delegate
(Secretary) with authority to postpone the time (up to one year) for performing certain
acts under the internal revenue laws for a taxpayer determined by the Secretary to be
affected by a terroristic or military action as defined in section 692(c)(2). Section
692(c)(2) defines a terroristic action as “any terroristic activity which a preponderance of
the evidence indicates was directed against the United States or any of its allies.”
Section 4.01(1) of Revenue Procedure 2004-26, 2004-1 C.B. 890, provides that prior
to publishing a determination that an event outside the United States constitutes a
terroristic action within the meaning of section 692(c)(2), the Secretary will ascertain
whether the Department of State and the Department of Justice believe that a
preponderance of the evidence indicates that the event resulted from terrorist activity
directed against the United States or its allies. On September 30, 2025, in accordance
with the procedures described in Rev. Proc. 2004-26, the Secretary of the Treasury
determined that the terrorist activity throughout 2024 and 2025 against the State of
Israel constitutes terroristic action within the meaning of section 692(c)(2).
SECTION III. GRANT OF RELIEF
With respect to taxpayers described in section III.A of this notice (affected
taxpayers), this notice postpones the due dates for the actions described in section III.B
and III.C of this notice until September 30, 2026.
A. Affected Taxpayers
Section 301.7508A-1(d)(1) describes several types of “affected taxpayers” eligible for
relief under section 7508A. The Secretary of the Treasury has determined that the following types of taxpayers are affected taxpayers with respect to the terroristic action
eligible for the relief provided in this notice:
- Any individual whose principal residence, and any business entity or sole
proprietor whose principal place of business, is located in the State of Israel, the
West Bank or Gaza (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
located 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 located in the covered area based on previously filed returns and
applies relief. Affected taxpayers whose principal residence or principal place of
business is not located in the covered area should call the IRS disaster hotline at (866)
562-5227 to request relief. Alternatively, international callers may call (267) 941-1000.
B. Postponement of Due Dates with Respect to Certain Taxpayer Acts
Affected taxpayers have until September 30, 2026 to file tax returns, make tax
payments, and perform certain time-sensitive acts listed in § 301.7508A-1(c)(1) and
Revenue Procedure 2018-58, 2018-50 IRB 990 (December 10, 2018), that are due to be performed on or after September 30, 2025 and before September 30, 2026. Any
taxpayer acts that are due to be performed on September 30, 2025, and before
September 30, 2026, are postponed until September 30, 2026. These acts include, but
are not limited to:
- Filing any return of income tax, estate tax, gift tax, generation-skipping transfer
tax, excise tax (other than firearms tax), harbor maintenance tax, or employment
tax; - Paying any income tax, estate tax, gift tax, generation-skipping transfer tax,
excise tax (other than firearms tax), harbor maintenance tax, or employment tax,
or any installment of those taxes; - Making contributions to a qualified retirement plan;
- Filing a petition with the Tax Court;
- Filing a claim for credit or refund of any tax; and
- Bringing suit upon a claim for credit or refund of any tax.
This is not an exhaustive list. For further information, see § 301.7508A-1(c)(1) and
Rev. Proc. 2018-58.
C. Postponement of Due Dates with Respect to Certain Government Acts
This notice also provides the IRS with additional time to perform certain timesensitive actions with respect to affected taxpayers. Any government acts described in
§ 301.7508A-1(c)(2) that are due to be performed on or after September 30, 2025, and
before September 30, 2026, are postponed until September 30, 2026. These acts
include:
Assessing any tax;
- Giving or making any notice or demand for the payment of any tax, or with
respect to any liability to the United States in respect of any tax; - Collecting by the IRS, by levy or otherwise, of the amount of any liability in
respect of any tax; and - Bringing suit by the United States, or any officer on its behalf, in respect of any
liability in respect of any tax; and allowing a credit or refund of any tax.
SECTION IV. INTERACTION WITH NOTICES 2023-71 AND 2024-72
Notice 2023-71 provided taxpayers affected by the October 7, 2023, terrorist attacks
against the State of Israel until October 7, 2024, to perform acts due to be performed on
or after October 7, 2023, and before October 7, 2024. Notice 2024-72 provided
taxpayers affected by the terroristic action in the State of Israel throughout 2023 and
2024 until September 30, 2025, to perform acts due to be performed on or after
September 30, 2024, and before September 30, 2025.
Notice 2024-72 covered the same groups of taxpayers as Notice 2023-71 but
contained separate grants of relief. Time-sensitive acts postponed by Notice 2023-71
were not due to be performed until after the beginning of the postponement period
provided by Notice 2024-72. Accordingly, taxpayers eligible for relief under Notice
2023-71 who were also eligible for relief under Notice 2024-72 had until September 30,
2025, to perform the time-sensitive acts that were postponed by Notice 2023-71.
Taxpayers eligible for relief under Notice 2023-71 who were not also eligible for relief
under Notice 2024-72 had until October 7, 2024, to perform the time-sensitive acts
postponed by Notice 2023-71.
Government acts that were postponed by Notice 2023-71 until October 7, 2024, and that were described in section III.C of Notice 2024-72, were also postponed by Notice
2024-72 until September 30, 2025, for taxpayers that are eligible for relief under both
Notice 2023-71 and Notice 2024-72.
This notice provides taxpayers affected by the terroristic action in the State of Israel
throughout 2024 and 2025 until September 30, 2026, to perform acts due to be
performed on or after September 30, 2025, and before September 30, 2026. Timesensitive acts postponed by Notice 2024-72, or by both Notice 2024-72 and Notice
2023-71, are not due to be performed until after the beginning of the postponement
period provided by this notice. Accordingly, taxpayers eligible for relief under Notice
2024-72 who are also eligible for relief under this notice have until September 30, 2026,
to perform the time-sensitive acts that were postponed by Notice 2024-72.
Additionally, taxpayers eligible for relief under both Notice 2024-72 and Notice 2023-
71 have until September 30, 2026, to perform the time-sensitive acts that were
postponed by Notice 2023-71. Taxpayers eligible for relief under Notice 2024-72 who
are not also eligible for relief under this notice have until September 30, 2025, to
perform the time-sensitive acts postponed by Notice 2024-72.
Government acts that were postponed by Notice 2024-72 until September 30, 2025,
and that are described in section III.C of Notice 2024-72, are also postponed by this
notice until September 30, 2026, for taxpayers that are eligible for relief under Notice
2024-72 and this notice.
SECTION V. DRAFTING INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel
(Procedure and Administration). For further information regarding this notice, you may call (202) 317-3400 (not a toll-free number).
Under Notice 2025-53, relief applies to:
Residents & Businesses: Individuals whose primary residence, or business entities/sole proprietorships whose principal place of business, is in Israel, the West Bank, or Gaza.
Relief Workers: Individuals affiliated with recognized government or philanthropic organizations assisting in the covered area.
Tax Records & Preparers: Individuals or entities whose tax preparers or necessary tax records are located in the covered area.
Spouses: Spouses of affected taxpayers, strictly regarding joint tax returns.
Visitors: Individuals visiting the covered area who were killed, injured, or taken hostage as a result of the terroristic action.
The postponed deadline for performing eligible taxpayer acts and government acts is September 30, 2026. This extension applies to time-sensitive acts that were originally due to be performed on or after September 30, 2025, and before September 30, 2026.
Postponed acts include, but are not limited to:
Filing income, estate, gift, generation-skipping transfer (GST), excise (excluding firearms tax), harbor maintenance, or employment tax returns.
Paying any of the above taxes or required tax installments.
Making contributions to a qualified retirement plan.
Filing petitions with the U.S. Tax Court.
Filing claims for tax credits/refunds or bringing suit upon refund claims.
Notice 2025-53 builds upon previous relief. Taxpayers who were eligible for relief under Notice 2024-72 (or both Notice 2023-71 and Notice 2024-72) and remain eligible under Notice 2025-53 have their previously postponed deadlines continuously extended through September 30, 2026. Taxpayers eligible for Notice 2024-72 who do not qualify under Notice 2025-53 retained their original postponed deadline of September 30, 2025.
Automatic Relief: The IRS automatically identifies and applies relief to taxpayers whose principal residence or principal place of business is located in the covered area based on prior tax returns.
Manual Request: Eligible taxpayers located outside the covered area (such as individuals whose tax preparer is in the covered area, or relief workers) must contact the IRS directly to request relief.
Domestic Callers: Call the IRS Disaster Hotline at (866) 562-5227.
International Callers: Call (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.
