The IRS announced expanded tax relief for individuals and businesses affected by the ongoing conflict in Israel, extending certain federal filing and payment deadlines that fall within the covered period to September 30, 2026. This update, outlined in Notice 2025-53, builds on previous relief measures and provides additional time to meet tax obligations for those impacted by the conflict.

The relief covers taxpayers in Israel, the West Bank, and Gaza as identified by the IRS, whose lives or businesses have been disrupted by the conflict. This extends the relief period first established after the October 7, 2023 attacks, now covering Oct. 7, 2023 through Sept. 30, 2026.

“Notice 2025-53 postpones various tax filing and payment deadlines that occurred or will occur during the period from Sept. 30, 2025, through Sept. 30, 2026,” the IRS stated in its announcement. The agency emphasized that affected individuals and businesses have until September 30, 2026, to file returns and pay taxes that would normally be due during this extended period.

The relief is intended to ease compliance for taxpayers in affected areas.

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Who Qualifies for the Extended Relief

The IRS automatically identifies eligible taxpayers whose principal residence or main place of business is located in the covered areas, based on previously filed tax returns, as outlined in Notice 2025-53. Relief is applied automatically for many affected taxpayers.

Eligible taxpayers whose filing address is outside the covered areas must contact the IRS directly to obtain relief. The IRS provides the following contact numbers:

  • 866-562-5227 (IRS disaster hotline, U.S. callers)
  • 267-941-1000 (for international callers)

In these cases, taxpayers must contact the IRS and identify the date they became eligible for relief.

The relief is not automatic for all U.S. taxpayers with connections to Israel. Those outside the designated areas must request relief directly from the IRS, including Americans who were visiting, working temporarily, or had business operations affected by the conflict.

What the Relief Covers

The extended deadlines apply to a wide range of tax obligations and time-sensitive actions. This includes filing federal income tax returns, making estimated tax payments, submitting payroll and excise tax returns, and completing other IRS-required actions that fall within the relief period.

The relief does not change tax amounts owed or alter contribution limits for retirement accounts such as 401k plans or IRAs. It provides additional time to file and pay without penalties and interest that would normally apply to late filings or payments.

According to Notice 2025-53, the IRS bases this authority on Internal Revenue Code Section 7508A(a), which allows the agency to postpone deadlines due to federally recognized “terroristic action.”

IRS Notices Covering Multiple Relief Periods

With three separate notices now in effect covering different time periods, taxpayers need to pay careful attention to which relief applies to their specific situation. Notice 2023-71 originally addressed the October 7, 2023 attacks, Notice 2024-72 provided relief for affected taxpayers throughout 2023 and 2024, and the new Notice 2025-53 extends coverage through September 30, 2026.

The IRS advises that taxpayers should maintain documentation of their eligibility for relief and track which deadlines fall under each notice. The overlapping but distinct periods of relief mean that different tax obligations may fall under different notices.

This relief applies only to federal tax obligations. State and local tax deadlines are not affected by these IRS notices, so taxpayers should check with relevant state and local authorities about their filing requirements.

The IRS continues to monitor the situation and may issue additional guidance as circumstances evolve. Taxpayers should verify dates on any relief communications, as coverage and deadlines may be updated based on changing conditions.

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