Relief for Taxpayers Affected by the 2025-2026 Terroristic Action in the State of Israel
Notice 2026-63
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 2025 and 2026. For taxpayers who
were “Affected Taxpayers” for purposes of Notice 2025-53, 2025-43 IRB 624 (October
20, 2025), including taxpayers whose acts were previously postponed under Notice
2024-72, 2024-43 IRB 1005 (October 21, 2024), or 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 2025-53 if the taxpayer is eligible for relief under this notice and
the applicable prior notice or 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, 2026, in accordance
with the procedures described in Rev. Proc. 2004-26, the Secretary of the Treasury
determined that the terrorist activity throughout 2025 and 2026 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, 2027.
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, 2027 to file tax returns, make tax
payments, and perform certain time-sensitive acts listed in Section 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, 2026 and before September 30, 2027. Any
taxpayer acts that are due to be performed on September 30, 2026, and before
September 30, 2027, are postponed until September 30, 2027. 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 Section 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
Section 301.7508A-1(c)(2) that are due to be performed on or after September 30,
2026, and before September 30, 2027, are postponed until September 30, 2027. 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, 2024-72, AND 2025-53
Notice 2025-53 provided 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. For
taxpayers eligible for the applicable prior notices, Notice 2025-53 also postponed until
September 30, 2026, certain time-sensitive acts previously postponed by Notice 2024-
72 and Notice 2023-71.
This notice provides taxpayers affected by the terroristic action in the State of
Israel throughout 2025 and 2026 until September 30, 2027, to perform acts due to be
performed on or after September 30, 2026, and before September 30, 2027. Because
September 30, 2026, is the first day of the postponement period provided by this notice,
taxpayer acts postponed by Notice 2025-53 (including, for taxpayers eligible for the
applicable prior notices, acts previously postponed by Notice 2024-72 and Notice 2023-
- are further postponed until September 30, 2027, for taxpayers eligible for relief
under this notice. Taxpayers eligible for relief under Notice 2025-53 who are not also
eligible for relief under this notice have until September 30, 2026, to perform the timesensitive acts postponed by Notice 2025-53.
Government acts that were postponed by Notice 2025-53 until September 30,
2026, and that are described in section III.C of this notice are also postponed until
September 30, 2027, for taxpayers eligible for relief under both Notice 2025-53 and this
notice.
SECTION V. FURTHER INFORMATION
In the absence of another separate determination and grant of relief before
September 30, 2027, all time-sensitive acts postponed until September 30, 2027 under
this notice, including acts previously postponed under Notice 2023-71, Notice 2024-72,
or Notice 2025-53, must be performed by September 30, 2027.
The postponement period provided in this notice is not the same as an extension of
time to file a tax return. Different extension-of-time-to-file rules apply depending on the
return and the taxpayer’s circumstances. Taxpayers that require an extension beyond
the applicable postponed filing deadline should consult the instructions for the
applicable return. An extension of time to file is not an extension of time to pay and may
therefore result in interest or penalties for late payment.
SECTION VI. 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).
You qualify for relief if you meet any of the following criteria in the covered area (State of Israel, the West Bank, or Gaza):
Living or Operating: You are an individual residing in the covered area, or a business/sole proprietorship with a principal place of business there.
Relief & Aid Workers: You are affiliated with a recognized government or philanthropic organization assisting in the covered area.
Records or Preparers: Your tax return preparer or the records necessary to meet a filing deadline are located in the covered area.
Victims: You were visiting the covered area and were killed, injured, or taken hostage as a result of the terroristic action.
Spouses: You file a joint tax return with an affected taxpayer.
The new deadline is September 30, 2027. It postpones qualifying taxpayer obligations and IRS actions that were originally due on or after September 30, 2026, and before September 30, 2027. Postponed acts include:
Filing income, estate, gift, generation-skipping transfer (GST), excise (non-firearms), or employment tax returns.
Paying tax liabilities or making tax installment payments due during this period.
Making contributions to qualified retirement plans (such as IRAs or 401(k)s).
Filing Tax Court petitions, filing refund claims, or bringing suit for tax credits/refunds.
If you were eligible for relief under Notice 2025-53 (which extended deadlines to September 30, 2026) and you qualify for Notice 2026-63, your postponed deadlines are automatically extended to September 30, 2027. Note: If you qualified under Notice 2025-53 but do not meet the criteria for Notice 2026-63, your deadline remains September 30, 2026.
Automatic Relief: The IRS automatically identifies taxpayers whose address of record (principal residence or principal place of business) is in Israel, the West Bank, or Gaza, and applies the extension without requiring an application.
Manual Request Required: If you qualify because your tax preparer or records are in the covered area, or because you were a relief worker, visitor, or non-resident spouse, you must request relief manually.
U.S. Callers: Contact the IRS Disaster Hotline at (866) 562-5227.
International Callers: Call (267) 941-1000.
Not a formal extension: The IRS explicitly notes that a postponement under Section 7508A is distinct from a standard extension of time to file.
Penalties and Interest: Penalties and interest for late filing or late payment for eligible acts are postponed through September 30, 2027. However, if you require additional time beyond September 30, 2027, you must file a regular request for an extension before the postponed date. Standard extensions to file do not extend the time to pay, meaning interest or penalties may accumulate after September 30, 2027, if unpaid.
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.
