Relief for Taxpayers Affected by the Terrorist Attack on Israel and the Israel-Hamas War

The U.S. Internal Revenue Service has postponed the due dates for U.S. taxpayers affected by the terrorist attacks in Israel beginning on October 7, 2023.  Affected taxpayers described below have until October 7, 2024 to file tax returns, make tax payments or perform certain other acts that are otherwise due to be performed on or after October 7, 2023 and before October 7, 2024.  These include, among others, filing any U.S. federal income or employment tax return, paying any U.S. federal income or employment tax (or estimate or installment thereof), making contributions to a qualified retirement plan, filing a petition with the U.S. Tax Court or filing a claim for credit or refund.

Affected taxpayers eligible for relief are:

• Any individual whose principal residence is located in Israel, the West Bank or Gaza (the “covered area”),
• Any business entity or sole proprietor whose principal place of business is located in the covered area,
• Any individual affiliated with a recognized government or philanthropic organization and who is assisting in the covered area (e.g., a relief worker),
• Any individual, business entity, sole proprietor, estate or trust whose tax return preparer or necessary records are located in the covered area,
• Any spouse filing a joint return with an affected taxpayer, and
• Any individual visiting the covered area who was killed, injured or taken hostage as a result of the terrorist attacks.

The IRS automatically identifies and applies relief to taxpayers whose principal residence or principal place of business is located in the covered area based on previously filed returns.  Other affected taxpayers should call the IRS disaster hotline at (866) 562-5227 or (267) 941-1000 (for international callers).

For more information, please see Notice 2023-71, https://www.irs.gov/pub/irs-drop/n-23-71.pdf.