Check which deadlines apply to your obligations

The current notice

For eligible subjects and covered actions, dates on or after September 30, 2026 and before September 30, 2027 are postponed to September 30, 2027. This is a defined interval, not an annual renewal. A filing extension and a postponement are different mechanisms.

IRS Notice 2026-63, §§III–V, pages 2–6

Eligibility depends on facts

Section III.A covers principal residence or principal business in Israel, the West Bank or Gaza; recognized assistance work there; a preparer or records necessary for the action there; an affected spouse solely for a joint return; and specified circumstances affecting visitors. Nationality, religion, language and foreign account ownership do not establish eligibility. Other covered circumstances can be discussed privately, without a public personal narrative.

Check coverage separately

• Income-tax filing and payment are separate actions. A filing extension does not extend payment. Amounts accrued before a postponement need separate review.
• Required return attachments generally follow their covered parent return. Confirm the relationship for Forms 8938, 8621, 5471 and 8865; standalone configurations may differ.
• Form 3520 is filed separately. An ordinary Form 3520-A belongs to the trust and has its own extension mechanism; an owner’s substitute attached to Form 3520 follows the owner’s Form 3520 timing.
• FBAR is filed with FinCEN. IRS relief alone cannot change its date. The linked FIN-2024-NTC5 concerns 2023 FBARs; applicable later-year relief remains unverified here. Continue to check the ordinary schedule and ask FinCEN or your reviewer about the open relief question.
• State, local and foreign-country dates require their own authority.

Revenue Procedure 2018-58, §4.03 and §12 · Form 3520 instructions · Form 3520-A instructions · FinCEN guidance and notices

Earlier relief does not establish current eligibility

Earlier postponed acts can carry forward only with eligibility under each applicable notice and an authorized chain. Current eligibility alone cannot revive an old missed action. Review any effect on Streamlined filing periods separately; relief eligibility does not establish Streamlined eligibility.

How to seek assistance

The IRS expects to identify covered principal addresses from previously filed returns. Other eligible taxpayers should request relief through the IRS disaster hotline at 866-562-5227, or 267-941-1000 from abroad. An expected match, a request and an actual agency response are distinct states. FinCEN’s notice directs assistance questions to 800-767-2825.

Keep the relevant periods, baseline dates, extension receipts and subject-specific eligibility facts. Use your secure case to correct assumptions or request private review. Essential explanations and official assistance do not require a purchase. Preparation or consultation can be scoped separately when needed; buying a service does not secure relief or guarantee a filing date.

Standard expat deadlines · FBAR reporting · Gifts and trust reporting