by Krista A. Cohane, Esq.
Illinois Governor JB Pritzker announced tax relief for individuals and businesses affected by the recent attacks that occurred in Israel, and the continuing Israeli-Palestinian conflict. The relief is limited to returns and payments due between October 7, 2023, and October 7, 2024. (Gov. Pritzker Announces Tax Relief for Individuals and Businesess Affected by the Conflict in the Middle East, 10/17/2023.)
Waiver of penalties and interest. Affected taxpayers may request to waive penalties and interest with the Department of Revenue if they are unable to file returns, or make timely payments, for income, withholding, sales, specialty, and excise taxes.
Qualification for relief. The following individuals and businesses quality 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.
Applying for relief. Taxpayers seeking waivers of penalties and interest for taxes should send a brief, written explanation of why they cannot timely file or pay the Department. Taxpayers should include their full name, account number (if using social security number, include only last 4 digits), mailing address, and an estimate of when they believe they can file or pay taxes.
Submitting relief request. Waiver requests may be sent electronically to the Department’s disaster relief email address or via post mail using the address on the return. Taxpayers who mail their request to the Department should write “Israeli-Palestinian Conflict 2023” on the top of the return in red and include their explanation for penalties and interest abatement request.
