Tax relief is available to eligible individuals and businesses affected by events in Israel, the West Bank and Gaza, giving them until September 30, 2027, to complete certain federal tax filings, payments and other time-sensitive actions.
The Internal Revenue Service announced the postponement in Notice 2026-63, published in Internal Revenue Bulletin 2026-44 on October 26, 2026.
The tax relief generally applies to covered taxpayer actions due on or after September 30, 2026, and before September 30, 2027.
The IRS described the action as relief for taxpayers affected by the 2025-2026 terroristic action in the State of Israel, using the legal terminology required under federal tax law.
Table of Contents
What the new IRS tax relief does
For taxpayers who qualify, deadlines during the covered period are postponed until September 30, 2027.
This tax relief can apply to both tax returns and tax payments, along with several other acts connected to federal tax administration.
| Covered action | New deadline for eligible taxpayers |
|---|---|
| Federal tax returns due during the covered period | September 30, 2027 |
| Taxes or installments due during the covered period | September 30, 2027 |
| Claims for credits or refunds | September 30, 2027 |
| Tax Court petitions and certain related actions | September 30, 2027 |
| Specified IRS assessment and collection actions | Postponed until September 30, 2027 |
The tax relief covers income, estate, gift, generation-skipping transfer, excise, harbor maintenance and employment tax returns, with certain exceptions listed in the notice.
It also includes some qualified retirement-plan contribution deadlines and other time-sensitive acts identified in federal tax regulations and IRS procedures.
Who may qualify for the deadline postponement
The main group covered by the notice includes individuals whose principal residence is in Israel, the West Bank or Gaza.
Business entities and sole proprietors may qualify when their principal place of business is located in one of those areas.
The IRS also identifies several other categories of affected taxpayers who may qualify for the tax relief.
- Individuals affiliated with recognized government or philanthropic organizations who are assisting in the covered area, including certain relief workers.
- Individuals, businesses, sole proprietors, estates or trusts whose tax return preparer or necessary tax records are located in the covered area.
- Spouses of affected taxpayers when the relief concerns a joint return.
- Individuals visiting the covered area who were killed, injured or taken hostage as a result of the covered terroristic action.
Eligibility for the tax relief depends on the facts of the taxpayer’s situation and the specific deadline involved.
How the IRS will identify eligible taxpayers
The IRS says it will generally identify taxpayers whose principal residence or principal place of business is in the covered area using previously filed returns.
Those taxpayers may receive the postponement automatically without submitting a separate request.
Other eligible taxpayers may not be identified through the IRS’s existing records.
Taxpayers or representatives in that situation can request the postponement by calling the IRS disaster hotline at 866-562-5227.
International callers may use 267-941-1000.
Callers should be prepared to explain when they became eligible for the postponement and why the deadline was affected.
Earlier IRS tax relief may also be extended
Notice 2026-63 does not operate only as a new one-year postponement.
For taxpayers who qualify under both the new notice and earlier Israel-related relief notices, certain deadlines previously postponed under Notices 2023-71, 2024-72 and 2025-53 may also be moved to September 30, 2027.
This provision is important for taxpayers whose obligations were already carried forward under earlier IRS guidance and may now receive additional tax relief.
A taxpayer covered by Notice 2025-53 but not eligible for the new notice may still face the earlier September 30, 2026, deadline for actions postponed under that prior guidance.
Taxpayers should therefore confirm which notice applies to each obligation rather than assuming that every earlier deadline has been moved automatically by the tax relief.
The postponement is not a general tax filing extension
The IRS emphasized that this postponement is under Section 7508A of the Internal Revenue Code, not a broad extension available to all taxpayers.
It applies only to eligible taxpayers and specified acts connected to the covered events.
The postponement also should not be confused with the ordinary extension of time to file a tax return.
Separate extension rules continue to apply depending on the type of return and the taxpayer’s circumstances.
An extension of time to file does not automatically extend the time to pay.
As a result, interest or penalties may still apply to unpaid tax when payment is not covered by the postponement or another applicable relief provision.
IRS enforcement actions are also affected in some cases
The notice postpones certain government actions involving eligible taxpayers during the same period, extending the postponement to specified enforcement steps.
Those actions may include assessing taxes, issuing notices or demands for payment, collecting liabilities through a levy or other method, bringing certain tax-related suits and allowing tax credits or refunds.
The government-action relief is limited to the acts and taxpayers described in the notice.
It does not cancel tax liabilities or permanently prevent the IRS from taking collection or enforcement action.
What affected taxpayers should do now
Eligible taxpayers should keep records showing where they lived or operated a business, where their tax preparer or necessary records were located and when the relevant event affected their ability to meet a deadline.
They should also review the specific return, payment or other act involved because not every tax obligation is covered in the same way.
Taxpayers who can file or pay before September 30, 2027, may still choose to do so to reduce the risk of confusion, additional interest or later administrative problems.
Anyone who is unsure whether the IRS has automatically applied the postponement should contact the agency through the disaster hotline or consult a qualified tax professional.
The IRS notice states that, absent another determination and grant of relief before September 30, 2027, the covered postponed acts must be completed by that date.
Frequently Asked Questions
Who qualifies for the IRS deadline postponement through September 30, 2027?
Eligible taxpayers may include individuals living in Israel, the West Bank or Gaza; businesses based there; certain relief workers; taxpayers whose preparers or necessary records are located there; qualifying spouses; and certain people killed, injured or taken hostage while visiting the covered area.
Does the IRS relief postpone both tax filing and payment deadlines?
Yes, the notice generally postpones specified federal tax filing and payment obligations due on or after September 30, 2026, and before September 30, 2027, until September 30, 2027, for eligible taxpayers.
Is this the same as a regular extension to file a tax return?
No. The relief is a disaster-related postponement for eligible taxpayers and specified acts. A regular extension to file is governed by separate rules and does not automatically extend the time to pay.
How can taxpayers outside the covered area request relief?
Eligible taxpayers who are not automatically identified by the IRS can call 866-562-5227. International callers can use 267-941-1000 and should explain when they became eligible for relief.
Fact-Checked: Facts were checked against IRS Notice 2026-63, Internal Revenue Bulletin 2026-44, and the IRS announcement issued September 30, 2026.
Disclaimer: This article is for general information and does not replace individualized tax advice or the full IRS notice.
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