Tax Relief for Individuals and Businesses Affected by the Conflict in the Middle East

From the Illinois Department of Revenue: Tax relief will be available for individuals and businesses affected by the attacks that took place in Israel a week ago and the resulting Israeli-Palestinian conflict.

Impacted taxpayers may request to waive penalties and interest with the Illinois Department of Revenue (IDOR) if they cannot file their returns or make timely payments for income, withholding, sales, specialty, and excise taxes. The deadline has been extended to October 7, 2024, and the relief is limited to returns and payments due between October 7, 2023, and October 7, 2024.

Who Qualifies for Relief?

  • Any individual whose principal residence is in Israel, the West Bank, or Gaza (the covered area), or a business entity or sole proprietor whose primary place of business is in the covered area.
  • Any individual, business or sole proprietor, or estate or trust whose books, records or tax preparer is located in the covered area.
  • Anyone killed, injured, or taken hostage due to the conflict.
  • Any individual affiliated with a recognized government or philanthropic organization and who is assisting in the covered area, such as a relief worker.

Taxpayers seeking waivers of penalties and interest for taxes should send a brief written explanation of why they cannot timely file or pay to IDOR. Taxpayers should provide their full name, account number (if using a Social Security number, include only the last four digits), mailing address, and an estimate of when they believe they can file or pay their taxes.

Requests may be sent electronically to REV.DisasterRelief@illinois.gov or via postal mail using the address on the return. Taxpayers who mail their request to IDOR should write “Israeli-Palestinian Conflict 2023” on the top of the return in red and include their explanation for penalties and interest abatement request.