IRS is providing separate but overlapping relief to taxpayers who may be unable to meet a tax-filing or tax-payment obligation, or may be unable to perform other time-sensitive tax-related actions.
The US Internal Revenue Service (IRS) announced, on 30 September 2025, that due to the ongoing conflict in Israel, the agency is providing additional tax relief to affected individuals and businesses, extending a wide range of deadlines for filing federal returns, making tax payments and performing other time-sensitive tax-related actions until 30 September 2026.
Notice 2025-53 posted on IRS.gov, covers taxpayers affected by terroristic action in the State of Israel throughout 2024 and 2025. This guidance follows up on prior guidance.
Notice 2023-71 originally provided initial relief to taxpayers affected by the 7 October 2023 attacks in Israel, and Notice 2024-72 provided relief to taxpayers affected by terroristic action in Israel throughout 2023 and 2024.
Notice 2025-53 postpones various tax filing and payment deadlines that occurred or will occur during the period from 30 September 2025 through 30 September 2026.
Affected individuals and businesses in Israel, the West Bank, and Gaza have until 30 September 2026 to file returns and pay any taxes that are due during this period.
In Notice 2023-71, Notice 2024-72, and Notice 2025-53, the IRS is providing separate but overlapping relief to taxpayers who, due to the terroristic action in Israel, may be unable to meet a tax-filing or tax-payment obligation, or may be unable to perform other time-sensitive tax-related actions.
As a result, for taxpayers eligible for relief under each notice, the 30 September notice (along with Notice 2023-71 and Notice 2024-72), postpones various tax filing and payment deadlines that occurred or will occur during the period from 7 October 2023, through 30 September 2026.
See Notice 2023-71, Notice 2024-72, and Notice 2025-53 for additional relief provided, who qualifies for relief, and when taxpayers qualify for the relief.
