Taxpayers Affected by Terroristic Action in the State of Israel

Cross References

  • Notice 2024-72

The IRS is providing relief for taxpayers affected by the terroristic action in the State of Israel throughout 2023 and 2024. Affected taxpayers have their due dates for various tax actions postponed until September 30, 2025. Affected taxpayers include the following:

  • 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.

Affected taxpayers have until September 30, 2025, to file tax returns, make tax payments, and perform certain time-sensitive acts that are due to be performed on or after September 30, 2024, and before September 30, 2025. 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. See Notice 2024-72 for more details.