IRS announces further tax relief for taxpayers impacted by attacks in Israel, the West Bank or Gaza, plus additional relief for those impacted by California storms

The IRS has announced disaster relief extending federal tax deadlines for taxpayers affected by the attacks in the State of Israel, the West Bank or Gaza and the storms in California.  

Israel/West Bank/Gaza attacks

The IRS has announced tax filing relief for taxpayers affected by the recent attacks in Israel, the West Bank and Gaza postponing deadlines occurring from Oct. 7, 2023 through Oct. 7, 2024. Taxpayers with a principal residence or business entity (including sole proprietors) with the principal place of business located in Israel, the West Bank or Gaza (the covered area) qualify for postponement of various tax filing and payment deadlines occurring between the aforementioned timeframe. In addition, individuals, businesses or estate and trusts with books and records, or a tax preparer within the covered area, are also eligible for relief. Finally, those taxpayers killed, injured or taken hostage due to the attacks, or those affiliated with a recognized government or philanthropic organization and assisting in the covered area, qualify as well.

Affected individuals and businesses will have additional time, as noted, to file most tax returns (individual, corporate, estate and trust income tax returns; partnership returns, S corporation returns and trust returns; estate, gift and generation-skipping transfer tax returns; annual information returns of tax-exempt organizations; and employments and certain excise tax returns) and pay any taxes that were originally due. Included are: 

• Individuals who had a valid extension to file their 2022 return due Oct. 16, 2023. However, since tax payments related to 2022 returns were due on April 18, 2023, those payments are not eligible for this relief.
• 2022 calendar-year corporations extended to Oct. 16, 2023. These corporations have more time to file but not to pay.