On Oct. 13, US IRS issued relief for taxpayers due to attacks in Israel.
US IRS extended deadlines for individuals/businesses impacted by Israel terror attacks
Tax Relief
Relief to taxpayers who, due to terrorist attacks, unable to meet tax-related obligation.
Postpones deadlines that would have occurred between Oct. 7, 2023 to Oct. 7, 2024.
Have until Oct. 7, 2024, to file returns and pay taxes originally due during that period.
2022 return due on Oct. 16, 2023 have until Oct. 2024 to file, but no extension to pay.
Calendar-year corporations also have an extension to file, but no extension to pay tax.
2023 individual/business returns, quarterly income tax, quarterly payroll/excise tax, tax-exempt organizations, retirement plan contributions have more time to file, pay.
Penalty for not making payroll/excise deposits abated if deposits made Nov. 6, 2023.
Eligibility
Persons with residence, business, sole proprietorship in Israel, West Bank or Gaza.
Individual, business or sole proprietor, estate or trust whose books/records/tax person is located in Israel, West Bank or Gaza, or anyone killed, injured, or taken hostage.
Relief workers with government or philanthropic organization assisting in covered area.
Deadlines
Filing for relief due Oct. 16, 2023 and other dates will be postponed until Oct. 7, 2024.
Oct. 2024 US IRS Additional Relief
On Oct. 1, 2024, US IRS reported new relief for taxpayers affected by Israel attacks.
2023 and 2024 returns and payments now due Sep. 30, 2025; other relief available.
Issued Notice 2024-72, Relief for taxpayers affected by the 2023-2024 terroristic action in the State of Israel, covers similar groups, but separate from Oct. 2024 notice.
Current notice postponed various tax filing and payment deadlines during period Oct. 7, 2023, through Sept. 30, 2025, for taxpayers eligible for relief under both notices.
Affected individuals, businesses have to Sep. 30, 2025, to file returns, pay such taxes.
See Notice 2024-72 for additional relief provided and who qualifies for the relief.
Regulators
US IRS
Entity Types
CNSM; Corp
Reference
PR IR-2024-252, Nt 2024-72, 10/1/2024; Nt 2023-71, PR IR-2023-188, 10/13/2023;
Functions
BCS; Compliance; Legal; Operations; Record Retention; Reporting; Tax
