Notice 2023-71 provided taxpayers
Internal Revenue Bulletin 2024-43 · 2026-10-03 edition · updated 2026-10-04 · United States
affected by the October 7, 2023 Terrorist Attacks against the State of Israel until October 7, 2024, to perform acts due to be performed on or after October 7, 2023, and before October 7, 2024. Time-sensitive acts postponed by Notice 2023-71 are not due to be performed until after the beginning of the postponement period provided by this notice. Accordingly, taxpayers eligible for relief under Notice 2023-71 who are also eligible for relief under this notice have until September 30, 2025, to perform the time-sensitive acts that were postponed by Notice 2023-71. Taxpayers eligible for relief under Notice 2023-71 who are not also eligible for relief under this notice have until October 7, 2024, to
October 21, 2024 1006 Bulletin No. 2024–43
perform the time-sensitive acts postponed by Notice 2023-71. Government acts that were postponed by Notice 2023-71 until October 7, 2024, and that are described in section III.C., are also postponed by this notice until September 30, 2025, for taxpayers that are eligible for relief under Notice 2023-71 and this notice.
SECTION V. DRAFTING INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this notice, you may call (202) 317-3400 (not a toll-free number).
Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long- Term, Part-Time Employees under Section 403(b) Plans
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