Taxpayers Affected by Terroristic Action in the State of Israel

Cross References

Notice 2025-53 The IRS has provided tax relief for taxpayers affected by the terroristic action in the State of Israel throughout 2024 and 2025. Affected taxpayers have until September 30, 2026 to perform various time-sensitive tax acts. Affected taxpayers include:

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 terroristic action.

Any taxpayer acts by an affected taxpayer that are due to be performed on September 30, 2025, and before September 30, 2026, are postponed until September 30, 2026. These acts include, but are not limited to:

Filing any return of income tax, estate tax, gift tax, generation-skipping transfer tax, excise tax (other than firearms tax), harbor maintenance tax, or employment tax,

Paying any income tax, estate tax, gift tax, generation-skipping transfer tax, excise tax (other than firearms tax), harbor maintenance tax, or employment tax, or any installment of those taxes,

Making contributions to a qualified retirement plan,

Filing a petition with the Tax Court,

Filing a claim for credit or refund of any tax, and

Bringing suit upon a claim for credit or refund of any tax. This is not an exhaustive list. For further information, see Regulation section 301.7508A-1(c)(1) and Rev. Proc. 2018-58.

Notice 2025-53 also provides the IRS with additional time to perform certain time-­ sensitive actions with respect to affected taxpayers. Any government acts described in Regulation section 301.7508A-1(c)(2) that are due to be performed on or after September 30, 2025, and before September 30, 2026, are postponed until September 30, 2026. These acts include:

Taxpayers Affected by Terroristic Action in the State of Israel continued

Assessing any tax,

Giving or making any notice or demand for the payment of any tax, or with respect to any liability to the United States in respect of any tax,

Collecting by the IRS, by levy or otherwise, of the amount of any liability in respect of any tax, and

Bringing suit by the United States, or any officer on its behalf, in respect of any liability in respect of any tax, and allowing a credit or refund of any tax.

The IRS had previously provided similar tax relief under Notices 2023-71 and 2024-72. In general, Notice 2025-53 extends the relief under those notices. See Notice 2025-53 for details.