TL;DR: IRS Notice 2026-63, issued September 30, 2026, extends federal tax filing and payment relief through September 30, 2027, for individuals and businesses affected by the ongoing conflict in Israel, the West Bank, and Gaza. Eligible taxpayers include those whose principal residence or place of business is in the covered area, as well as certain related parties. If you qualify, the IRS generally applies the relief automatically, but those outside the covered area must call the IRS disaster hotline to claim it.
By Fresh Start Initiative
When conflict disrupts your life, the last thing you should have to worry about is missing a tax deadline. If you or your business have ties to Israel, the West Bank, or Gaza, the IRS has heard that concern, and it has responded with another year of extended protection under Notice 2026-63.
This new guidance pushes key federal tax deadlines all the way to September 30, 2027. That means more time to file returns, make payments, and take other time-sensitive tax actions without the threat of penalties or interest piling up.
Understanding exactly who qualifies and what steps you need to take can make a significant difference. Below, we break it all down in plain language so you can act with confidence, not confusion.
What Is IRS Notice 2026-63 and Why Does It Matter?
The IRS issued Notice 2026-63 on September 30, 2026, under the authority of Internal Revenue Code Section 7508A. That section gives the Treasury Secretary the power to postpone tax deadlines when taxpayers are affected by terroristic or military action. The Secretary determined that terrorist activity throughout 2025 and 2026 against the State of Israel qualifies under that definition.
This is not the first time the IRS has stepped in. The agency has issued a rolling series of notices since the conflict began, each building on the last. Notice 2023-71 provided the original relief after the October 7, 2023 attacks. Notice 2024-72 extended coverage through 2023 and 2024. Notice 2025-53 pushed deadlines to September 30, 2026. Now Notice 2026-63 pushes them one additional year, to September 30, 2027.
Taken together, this means that for eligible taxpayers, the series of notices covers a continuous stretch of time from October 7, 2023, through September 30, 2027. That is nearly four years of coordinated federal tax debt relief for people caught in an extraordinarily difficult situation.
Who Qualifies for Israel Conflict Tax Relief?
The relief is not limited to people physically located in the conflict zone. The IRS has defined several categories of eligible, or “affected,” taxpayers under Treasury Regulation Section 301.7508A-1(d)(1). If you fall into any one of these groups, you may qualify for the extension.
| Eligible Taxpayer Category | Description | Automatic Relief? |
|---|---|---|
| Residents in the covered area | Individuals whose principal residence is in Israel, the West Bank, or Gaza | Yes, automatic |
| Businesses in the covered area | Business entities or sole proprietors whose principal place of business is in the covered area | Yes, automatic |
| Taxpayers with records or preparers in the area | Individuals, businesses, estates, or trusts whose tax records or return preparer are located in the covered area | No, must call IRS |
| Spouses of affected taxpayers | Applies only for a joint return filed by two married individuals | No, must call IRS |
| Victims of terroristic action | Individuals visiting the covered area who were killed, injured, or taken hostage due to the conflict | No, must call IRS |
The IRS automatically identifies taxpayers whose principal residence or principal place of business is in the covered area based on previously filed returns, and applies the relief without any action required on their part. If your filing address falls outside the covered area but you still qualify under one of the other categories, you will need to reach out directly to claim your relief.
What Tax Deadlines and Actions Are Covered?
Notice 2026-63 postpones a broad range of federal tax obligations. The coverage applies to acts that were due on or after September 30, 2026, and before September 30, 2027. All such acts are now postponed to September 30, 2027, unless the IRS issues further relief before that date.
The following types of federal tax actions are among those postponed:
- Filing federal income tax returns, estate tax returns, gift tax returns, and employment tax returns
- Making federal income tax payments, including quarterly estimated tax payments
- Filing petitions with the U.S. Tax Court
- Making IRA contributions and other retirement account actions tied to a tax deadline
- Completing IRA rollovers and recharacterizations
- Taking required minimum distributions (RMDs) if otherwise due during the postponement window
- Filing claims for credit or refund
- Any other time-sensitive act listed under the regulations governing Section 7508A
One important point: this relief covers federal tax obligations only. State tax deadlines are separate and may not follow the same rules. If you have outstanding state tax obligations, you should check with your state taxing authority or speak with a tax professional.
Also worth noting: the postponement is not the same as a standard extension of time to file. Different rules may apply depending on your return type and circumstances, so if you have questions about a specific deadline, it pays to get guidance tailored to your situation. If tax debt has been building up during this period, exploring your tax debt relief options sooner rather than later is always a wise move.
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Check Your Eligibility →A Timeline of IRS Israel Conflict Relief Notices
The IRS has issued four consecutive notices since the conflict began, each extending the relief period by roughly one year. Understanding this timeline helps you see exactly how long relief has been available and confirm which deadlines it covers for your situation.
| IRS Notice | Coverage Period (Conflict) | Deadline Postponed To | IRS Source |
|---|---|---|---|
| Notice 2023-71 | October 7, 2023 attacks | October 7, 2024 | IRS Notice 2023-71 (PDF) |
| Notice 2024-72 | Terroristic action throughout 2023 and 2024 | September 30, 2025 | IRS Notice 2024-72 |
| Notice 2025-53 | Terroristic action throughout 2024 and 2025 | September 30, 2026 | IRS Notice 2025-53 (PDF) |
| Notice 2026-63 | Terroristic action throughout 2025 and 2026 | September 30, 2027 | IRS Notice 2026-63 (PDF) |
For taxpayers who qualify under each applicable notice, the combined effect is a continuous postponement of deadlines running from October 7, 2023, through September 30, 2027. That is a significant window of protection, and it applies automatically for the most directly affected taxpayers.
How to Claim the Relief If You Are Outside the Covered Area
If your mailing address or filing address is outside Israel, the West Bank, or Gaza, but you still qualify because your records, preparer, or other circumstances connect you to the conflict, you will not receive the relief automatically. You need to take action yourself.
Here is exactly what to do, step by step:
- Determine your eligibility. Review the five categories of affected taxpayers listed in the section above. If any one of them applies to you or your business, you likely qualify.
- Gather documentation. Collect evidence that supports your eligibility, such as proof that your tax preparer is located in the covered area, that key records are there, or that a qualified family member was directly affected.
- Call the IRS disaster hotline. Eligible taxpayers outside the covered area can call 866-562-5227 to request relief. International callers can use 267-941-1000. Be ready to identify the date you became eligible for relief.
- Do not wait until your deadline. Contact the IRS as soon as possible. Waiting until a return or payment is already overdue can complicate your situation.
- Check whether any penalties have already been assessed. If you received a penalty notice for a period that should have been covered by an earlier notice, you can request an abatement. Write “Notice 2026-63” or the applicable earlier notice number on any correspondence you send.
- Consult a tax professional. If you have accumulated tax debt during the conflict period, or if your circumstances are complicated, a qualified tax relief specialist can help you navigate both the relief claim and any outstanding balances.
- Monitor for further IRS guidance. The IRS has extended this relief annually since 2023. If the conflict continues, additional notices may follow. Check the official IRS newsroom for any updates.
Taking these steps now protects you from penalties, interest, and collection actions that could otherwise pile up while you are dealing with far more pressing circumstances.
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Check Your Eligibility →What This Relief Does Not Cover: Key Limitations to Know
The Israel conflict tax debt relief is broad, but it has limits you need to understand to avoid surprises.
First, the relief applies only to federal tax obligations. It does not automatically extend state or local tax deadlines, sales tax filings, marketplace tax requirements, or payroll tax obligations that fall outside the scope of IRS Section 7508A. You should verify each obligation separately with the relevant authority.
Second, the postponement is not a forgiveness of taxes owed. Any taxes that would have been due during the postponement window are still owed; they simply cannot be collected or penalized during that period. If you have a balance, it will still need to be addressed by September 30, 2027, or as part of a broader tax debt relief arrangement.
Third, if your only connection to the conflict is through a colleague or business partner, that alone may not be sufficient to qualify. The categories are specific, and the IRS will look at the nature of your direct tie to the covered area.
If you have concerns about tax debt that has been growing alongside this crisis, it is worth speaking with a professional to explore whether programs such as an installment agreement, an Offer in Compromise, or another form of tax debt relief could help you resolve the balance before the September 2027 deadline arrives. You can see how IRS relief programs work and whether one of them could be the right fit for your circumstances.
Frequently Asked Questions
Does IRS Notice 2026-63 apply to U.S. citizens living in Israel?
Yes. Any individual whose principal residence is in Israel, the West Bank, or Gaza qualifies as an affected taxpayer under Notice 2026-63, regardless of citizenship. U.S. citizens and residents living in the covered area are eligible, and the IRS will apply the relief automatically based on the address on their most recently filed return.
Does the relief apply if my tax preparer is in Israel but I live in the United States?
Yes, this is one of the qualifying categories. If your tax records or return preparer necessary to meet a postponed deadline are located in the covered area, you may qualify for the same relief. However, since your filing address is outside the covered area, you will not receive the relief automatically. You need to call the IRS disaster hotline at 866-562-5227 and explain your situation.
Will I owe penalties and interest for returns or payments that were due during the conflict period?
No, not for deadlines that fall within a period covered by one of the IRS notices. The postponement under Section 7508A prevents the IRS from assessing failure-to-file and failure-to-pay penalties during the relief window. If you have already received a penalty notice for a covered period, you can request an abatement by referencing the applicable notice. However, taxes themselves are still owed; only the penalties and collection clock are paused.
Does this relief cover estimated tax payments due during the postponement period?
Yes. Quarterly estimated tax payments that would normally fall due between September 30, 2026, and September 30, 2027, are among the time-sensitive acts postponed under Notice 2026-63. You will not face failure-to-pay penalties for those installments as long as they are made by the September 30, 2027 postponed deadline.
What if the September 2027 deadline passes and the conflict is still ongoing?
The IRS has issued a new notice each year since 2023, and each one has extended the relief for another year. If the conflict continues and the Treasury Secretary makes another determination, it is possible that further relief will be issued. However, you cannot count on that in advance. All acts currently postponed under Notice 2026-63 must be performed by September 30, 2027, unless another notice is issued before that date. Plan accordingly.
Can I still pursue other IRS tax debt relief programs if I qualify for this postponement?
Absolutely. The postponement protects you from penalties and collection actions during the covered period, but it does not eliminate tax debt. If you have a balance you cannot pay in full by the deadline, you may still apply for an installment agreement, an Offer in Compromise, Currently Not Collectible status, or other tax debt relief programs. A tax resolution professional can help you evaluate which option makes the most sense given your total tax situation.