The Internal Revenue Service announced, in Notice 2023-71, that certain taxpayers affected by the terrorist attacks in Israel on October 7, 2023, will qualify for postponement of various tax filing and payment deadlines. The affected taxpayers, both individual and businesses, will have until October 7, 2024, to file returns and pay taxes that were originally due during this period. This includes individual and business taxpayers who had a valid extension to file their 2022 tax returns on October 16, 2023.
The following taxpayers qualify for relief:
- Any individual whose principal residence, and any business entity or sole proprietor whose principal place of business, is located in the State of Israel, the West Bank or Gaza (covered area);
- Any individual affiliated with a recognized government or philanthropic organization and who is assisting in the covered area, such as a relief worker;
- Any individual, business entity or sole proprietor, or estate or trust whose tax return preparer or records necessary to meet a deadline for postponed acts are located in the covered area;
- Any spouse of an affected taxpayer, solely with regard to a joint return of two married individuals; and
- Any individual visiting the covered area who was killed, injured, or taken hostage as a result of the October 7, 2023 Terrorist Attacks.
The IRS automatically identifies taxpayers whose principal residence or principal place of business is located in the covered area based on previously filed returns and applies relief. Affected taxpayers whose principal residence or principal place of business is not located in the covered area should call the IRS disaster hotline at (866) 562-5227 to request relief. Alternatively, international callers may call (267) 941-1000.