The US Internal Revenue Service (IRS) has extended federal tax filing and payment deadlines to 30 September 2027 for eligible individuals and businesses affected by the ongoing conflict in Israel, the West Bank, and Gaza under Notice 2026-63.
The US Internal Revenue Service (IRS) announced, on 30 September 2026, new tax relief for individuals and businesses impacted by the ongoing conflict in Israel. The agency is postponing tax filing and payment deadlines until 30 September 2027 for affected taxpayers in Israel, the West Bank, and Gaza.
This relief covers actions that fall between 7 October 2023 and 30 September 2027. The extension follows three earlier relief notices: Notice 2023-71, Notice 2024-72, and Notice 2025-53. The previous notice, 2025-53, had extended relief through 30 September 2026. Notice 2026-63 now pushes that deadline forward by one year.
A rolling relief programme
The IRS has structured tax relief in overlapping phases since the conflict began. Notice 2023-71 provided initial relief following the 7 October 2023 attacks. Notice 2024-72 then covered terrorist action throughout 2023 and 2024.
Notice 2025-53 extended relief for action throughout 2024 and 2025, setting the deadline at 30 September 2026. The latest notice, 2026-63, continues the programme through 30 September 2027.
How the relief works
The IRS automatically applies relief to taxpayers whose principal residence or principal place of business sits within a covered area. The agency identifies these taxpayers based on returns already on file and applies the postponement without requiring additional action.
Taxpayers whose filing address falls outside the covered areas can still qualify for relief. These individuals and businesses need to contact the IRS disaster hotline at 866-562-5227 to request the extension. International callers should dial 267-941-1000. Callers must specify the date they became eligible for relief.
What this covers
The postponed deadlines apply to federal tax returns, tax payments, and other time-sensitive tax actions. All notices (2023-71, 2024-72, 2025-53, and 2026-63) work together to provide overlapping relief for the entire period from October 2023 through September 2027. The IRS details additional relief provisions, qualification requirements, and eligibility dates in each notice.
