The IRS has announced expanded tax relief under Internal Revenue Code §7508A for individuals and businesses affected by the conflict in Israel. Under Notice 2025-53, eligible taxpayers now have until Sept. 30, 2026, to file returns, make payments and complete other time-sensitive tax obligations that would otherwise be due earlier.

This new relief builds on prior guidance in Notice 2023-71 and Notice 2024-72, which extended deadlines following the terroristic actions on Oct. 7, 2023. Together, these notices now postpone a wide range of deadlines that fall between Oct. 7, 2023, and Sept. 30, 2026.

Why this relief matters

§7508A gives the treasury secretary authority to postpone deadlines when taxpayers are affected by terrorist or military actions. Before issuing Notice 2025-53, the secretary consulted the Departments of State and Justice and determined that the attacks against Israel in 2024 and 2025 qualify. That finding formally triggered the IRS’ ability to extend deadlines.

For taxpayers, this relief provides room for breathing. It recognizes that some people may not have access to records, advisors or the ability to manage filings in the middle of ongoing disruption.

Who qualifies

The IRS defines “affected taxpayers” broadly. Those automatically covered include:

• Individuals whose primary residence is in Israel, the West Bank or Gaza
• Businesses or sole proprietors whose principal place of business is in the covered area
• Relief workers affiliated with recognized organizations working in the region
• Taxpayers whose records or preparers are in the covered area
• Individuals visiting the area who were injured, taken hostage or killed
• Spouses of affected taxpayers filing jointly

The IRS will automatically apply relief based on past filings. Taxpayers who qualify but live outside the area can request relief by calling the IRS disaster hotline at 866-562-5227 or 267-941-1000 for international callers.

What deadlines are postponed

Notice 2025-53 pushes many taxpayer acts to Sept. 30, 2026, if they were otherwise due on or after Sept. 30, 2025. These include:

• Filing income, estate, gift, excise and employment tax returns
• Making federal tax payments or installments
• Contributing to qualified retirement plans
• Filing petitions with the U.S. Tax Court
• Filing claims for credits or refunds
• Initiating lawsuits for refunds or credits

Certain IRS actions are also postponed. These include assessments, notices, collections and lawsuits initiated by the government. The final deadline of Sept. 30, 2026 is firm only for acts due during the postponement period specified in Notice 2025-53. Acts due outside that period are not affected.

The new notice interacts with prior relief. For taxpayers already covered under Notices 2023-71 or 2024-72, the deadlines are now extended to Sept. 30, 2026, as long as they meet the criteria of Notice 2025-53. If a taxpayer qualified only under the earlier notices but not the new one, the earlier deadlines still apply.

What tax pros should do

As a tax professional, your role is to make sure clients can take advantage of this relief. Key steps include:

1. Review eligibility. Identify clients with ties to the affected region or whose records are located there.
2. Update calendars. Adjust internal systems and filing schedules to reflect the extended deadlines.
3. Communicate clearly. Many clients may not know relief applies to them. Explain how deadlines shift and what that means.
4. Assist with hotline requests. For clients outside the automatic coverage zone, help them request relief by contacting the IRS hotline.
5. Manage overlaps. Be mindful of how this notice interacts with earlier ones to avoid confusion.

Challenges to consider

Relief under §7508A does not cover every tax act, so you must confirm eligibility on a case-by-case basis. The final deadline of Sept. 30, 2026, is firm, and missed filings could still result in penalties. Communication is crucial, especially for taxpayers who do not live in the covered area but may still qualify. Firms may also face heavier workloads as postponed filings converge in late 2026.

Final thoughts

For practitioners, the key is staying proactive. Identify who qualifies, communicate clearly with clients and prepare your systems for the new timeline. This relief not only provides time but also offers an opportunity for you to guide clients through complex rules with clarity and confidence.