IRS Extends Additional Tax Relief to Individuals, Businesses in Israel, West Bank and Gaza by Angie Adames, CPA

Posted on November 11, 2025 by Angie Adames

The IRS has extended various U.S. tax reporting and filing deadlines for businesses and individuals directly impacted by the Oct. 7, 2023, terrorist attacks on Israel and the ongoing war in the region. Qualifying taxpayers described below now have until Sept. 30, 2026, to file various federal returns, make tax payments and perform other time-sensitive, tax-related actions.

• Individuals and their spouses with a principal residence or business located in the impacted coverage area, which includes Israel, the West Bank and Gaza
• Individuals, businesses, sole proprietors, estates or trusts whose books, records or tax preparers are in the covered area
• Individuals visiting the covered area who were killed, injured or taken hostage as a result of terrorist action
• Individuals, including relief workers, affiliated with recognized government or philanthropic organizations that are assisting in the covered area

This relief applies to various tax-filing and payment deadlines that occurred or will occur during the period from Sept. 30, 2025, through Sept. 30, 2026, including but not limited to:

• Filing returns of income tax, estate tax, gift tax, generation-skipping transfer tax, excise tax (other than firearms tax), harbor maintenance tax or employment tax
•  Paying 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 qualified retirement plans
•  Filing a petition with the Tax Court
•  Claiming credits or refunds of any tax

The IRS automatically identifies taxpayers qualifying for this relief based on their previously filed returns. However, if you receive a late filing or late payment penalty notice from the IRS, or you believe you qualify for relief, contact your tax accountants and advisors.

About the Author: Angie Adames, CPA, is a director of Tax Services with Berkowitz Pollack Brant Advisors + CPAs, where she provides tax and consulting services to real estate companies, manufacturers and closely held entities. She can be reached at the CPA firm’s Miami office at (305) 379-7000 or via email at info@bpbcpa.com.