On September 30, 2026, the IRS issued IR-2026-116, announcing additional tax relief for eligible individuals and businesses affected by the ongoing conflict in Israel.
What the IRS Announced
Notice 2026-63 postpones a range of federal tax filing, payment, and other time-sensitive deadlines that fall from September 30, 2026, through September 29, 2027. Affected individuals and businesses in Israel, the West Bank, and Gaza generally have until September 30, 2027, to complete qualifying actions due during that period.
The new notice follows earlier relief in Notices 2023-71, 2024-72, and 2025-53. Because those notices cover separate but overlapping periods and groups, eligibility and the applicable postponed deadline depend on the taxpayer’s circumstances and the specific notice.
Who May Receive Relief
The IRS automatically applies relief when information from a previously filed return shows that a taxpayer’s principal residence or principal place of business is in the covered area.
Notice 2026-63 also covers relief workers affiliated with a recognized government or philanthropic organization and assisting in the covered area; taxpayers whose return preparer or records needed to meet a postponed deadline are there; spouses, solely for a joint return filed with an affected taxpayer; and visitors who were killed, injured, or taken hostage as a result of the action. Taxpayers who qualify but are not automatically identified may need to contact the IRS disaster hotline and explain when and why they became eligible. The release directs callers in the United States to 866-562-5227 and international callers to 267-941-1000.
What Taxpayers Should Confirm
The announcement does not postpone every obligation for every taxpayer. Individuals and businesses should review Notice 2026-63 and any earlier notice that may apply to confirm:
- Whether they are within an eligible group
- Which returns, payments, or other actions qualify
- The relief period that applies to their circumstances
- Whether the IRS can identify them automatically or they must request relief
Taxpayers should retain documentation supporting their location, business operations, and eligibility and consult a qualified tax professional when the interaction among the notices is unclear.
Why It Matters for Small Business Owners
An eligible sole proprietor may have qualifying federal filing or payment deadlines postponed, but the relief does not eliminate the underlying tax obligation. Keeping records current can make it easier to determine what was due during the covered period and prepare the required filings when the postponed deadline arrives.
Simple-C helps Schedule C filers keep business income, expenses, and supporting records organized — while eligibility and deadline questions should be confirmed with the IRS or a qualified tax professional.
This article provides general information, not tax advice. Disaster and conflict-related relief depends on eligibility and can change. Review the applicable IRS notices and confirm current guidance on IRS.gov.