IRS announces tax relief for taxpayers affected by terrorist attacks in Israel
The Internal Revenue Service (IRS) announced additional tax relief for individuals and businesses affected by recent terrorist attacks in Israel.
Under this relief, the IRS has extended the deadline for filing federal tax returns, making payments, and performing other tax-related actions until September 30, 2025.
The new relief, detailed in Notice 2024-72, is separate from Notice 2023-71, which initially provided relief following the October 7, 2023, attacks.
Both notices offer similar provisions but apply to different periods and taxpayer circumstances.
What the tax relief covers
Taxpayers affected by these attacks will now have until September 30, 2025, to file various federal tax returns and make payments that would otherwise have been due during the relief period, which spans from October 7, 2023, through September 30, 2025.
The relief is aimed at easing the burden on taxpayers who may have difficulty meeting their obligations due to the ongoing conflict.
Affected deadlines include:
- Federal income tax returns, including 2023 and 2024 filings.
- Quarterly estimated tax payments.
- Payroll and excise tax returns.
- Other time-sensitive tax-related actions as outlined in the notices.
Who qualifies for the relief?
The IRS will automatically identify taxpayers whose principal residence or business is located in the affected area, applying the relief without requiring further action.
This automatic identification is based on the taxpayer's address on previously filed returns.
Other eligible taxpayers or their representatives who live outside the covered area can request relief by calling the IRS disaster hotline at 866-562-5227. International callers can reach the IRS at 267-941-1000.
Important considerations and additional relief
Taxpayers who qualify for relief may also be eligible for other provisions, such as penalty abatement for failing to file or pay taxes on time.
Additionally, there may be options for taxpayers to claim disaster-related losses on their tax returns for the year of the loss or the prior year, providing flexibility and potential tax benefits.
If you believe you are eligible but have not been identified automatically, contact the IRS to ensure you receive the appropriate relief.
Taxes are complicated
Get peace of mind with TFX
Key takeaways
- The IRS has extended tax deadlines for affected taxpayers until September 30, 2025, covering returns and payments due from October 7, 2023, through September 30, 2025.
- Relief applies automatically based on IRS records, but taxpayers outside the covered area should contact the IRS to confirm eligibility.
- Affected taxpayers may also qualify for other provisions, including penalty abatement and disaster-related loss claims.
For more details, review Notice 2024-72 and Notice 2023-71, or visit the Disaster Assistance and Emergency Relief page on IRS.gov.