IRS Extends Tax Deadline Relief for Taxpayers Affected by the Israel Conflict
The IRS has postponed federal tax filing and payment deadlines to September 30, 2027, for people and businesses affected by the conflict in Israel, the West Bank, and Gaza, under Notice 2026-63, issued September 30, 2026. If you qualify and your 2025 return was on extension to October 15, 2026, you now have until September 30, 2027, to file it, with no late-filing penalty.
The notice covers deadlines falling from September 30, 2026 through September 29, 2027, and is the fourth since October 7, 2023. It does not cover the FBAR, and whether it applies depends on where you live and keep your records.
The IRS Lists Five Types of Affected Taxpayers
Notice 2026-63, published by the IRS, treats you as an affected taxpayer if you fall into one of these groups:
- Residents and local businesses: Your home or principal place of business is in Israel, the West Bank or Gaza.
- Relief workers: You are with a recognized government or philanthropic organization and assisting in the region.
- Taxpayers with records in the region: Your tax preparer, or the records you need to meet a deadline, are there.
- Spouses filing jointly: Your spouse is an affected taxpayer, for your joint return only.
- Visitors harmed by the terroristic action: You were visiting and were killed, injured or taken hostage.
Relief is automatic only when a prior return shows an address in the covered area. If yours uses a U.S. mailing address, call.
Filing and Payment Deadlines Move to One Date
These usual expat tax deadlines now fall on September 30, 2027, if you qualify.
| Deadline | Usual date |
|---|---|
| 2025 Form 1040 on extension | October 15, 2026 |
| Fourth-quarter 2026 estimated tax | January 15, 2027 |
| 2026 Form 1040 and balance due | April 15, 2027 |
| 2027 estimated tax, first three quarters | April 15, June 15 and September 15, 2027 |
| 2026 IRA contribution | April 15, 2027 |
Business income, employment, and excise tax returns move too, though payroll tax deposits generally stay on schedule. If you also qualified under Notice 2025-53, anything it moved to September 30, 2026 moves again to September 30, 2027.
The Postponement Covers Payments Too
A filing extension on Form 4868 moves only your return’s due date. This relief moves filing and payment. Under the Treasury regulations, if you file and pay by September 30, 2027, the IRS will not charge interest or penalties for that period.
If you did not qualify under last year’s Notice 2025-53, a payment due before September 30, 2026, such as a 2025 balance due on April 15, 2026, will continue to accrue interest and penalties.
COVID Relief Came From an Automatic Rule
This relief works differently from the COVID penalty refunds. Pandemic relief rested on a postponement that applies automatically after a federally declared disaster, which a federal court read broadly in the Kwong case. The Israel relief comes from the Treasury’s discretionary authority for terrorist or military action and covers only the relief the Treasury grants in the notice, leaving no additional refund to claim.
Your FBAR Still Follows FinCEN’s Calendar
Notice 2026-63 does not cover the FBAR, which is filed with FinCEN. FinCEN granted Israel-related FBAR extensions in 2023 and 2024 but, as of publication, none for this cycle, so the 2025 FBAR deadline remained October 15, 2026.
If you missed it, file as soon as you can. Our guide explains how to catch up on late filings, or our team can prepare and file it for you.
Steps to Take Now
- Check the address on your last return: If it is outside the covered area, call the IRS disaster hotline at 866-562-5227 or 267-941-1000 from abroad, and provide the date you were affected.
- File your 2025 FBAR if it is still open: FinCEN did not extend it.
- Pay any 2025 balance due since April 15, 2026. If you did not qualify under Notice 2025-53, interest on it continues to accrue.
- Mark September 30, 2027: This is the new date for all deadlines in the table.
Greenback’s accountants have deep expertise in U.S. taxes for Americans in Israel, including the U.S.-Israel tax treaty.
Affected by the Israel Conflict? Know Your New Dates
Frequently Asked Questions
Only for your joint return. Filing separately, your spouse needs to fit one of the other four groups on their own.
Generally no. The relief only moves deadlines, so a filed and paid return stays as it is.
You can still qualify. The notice covers taxpayers whose tax preparer, or the records needed to meet a deadline, are in Israel, the West Bank, or Gaza, even if they live elsewhere. Because your address is outside the region, the IRS will not apply the relief automatically. Call the disaster hotline at 866-562-5227 (267-941-1000 from abroad) to request it.
All dates reflect IRS Notice 2026-63, FinCEN guidance, and rules in effect as of publication. The information in this article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules are complex and change frequently. Consult a qualified tax professional regarding your specific situation before taking any action.
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