For most Americans, April 15 is tax day. U.S. citizens, including dual citizens, and green card holders who live and work outside of the country have to file their federal income tax returns two months later, on June 17.
The Internal Revenue Service, a U.S. Treasury Department agency, reminded taxpayers on Friday about the June 17 deadline, adding that the cutoff “does not apply to taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel.”
Those individuals, “determined to be affected by the terroristic action in the State of Israel beginning on Oct. 7, 2023,” are “granted relief until Oct. 7, 2024, to both file and pay most taxes due,” the IRS stated.
The agency specified U.S. taxpayers whose primary residence is in Israel, those who own a business or sole proprietors based in Israel or Judea and Samaria, those “affiliated with a recognized government or philanthropic organization” working in the area and those whose tax return preparer lives in the area.
It also referred to a spouse who files jointly with someone affected by the Oct. 7 attacks and “any individual visiting the covered area who was killed, injured or taken hostage as a result of the Oct. 7, 2023 terrorist attacks.”
On Oct. 13, the IRS announced that “individuals and businesses affected by the terrorist attacks in the State of Israel” had “until Oct. 7, 2024, to file various federal returns, make tax payments and perform other time-sensitive tax-related actions.”
JNS sought comment from the Treasury Department about how someone killed in the Oct. 7 attack could be eligible for an extension, and about whether a terrorist who entered the “covered area” on Oct. 7 would also be eligible for the extension.
