The IRS extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Maria in Puerto Rico and the U.S. Virgin Islands. The extension applies to deadlines - either an original or extended due date - that occur during these periods: After September 15, 2017, and before June 29, 2018, for U.S. Virgin Islands taxpayers affected by Hurricane Maria. After September 16, 2017, and before June 29, 2018, for Puerto Rico taxpayers affected by Hurricane Maria. Personal casualty losses attributable to certain 2017 federally declared disasters, including Hurricane Irma and Hurricane Maria, may be claimed as a qualified disaster loss. Hurricane Maria Disaster Area The Hurricane Maria disaster area covers the area the President declared a major disaster before September 21, 2017, because of Hurricane Maria. The Hurricane Maria disaster area covers the entire territory of the U.S. Virgin Islands and the Commonwealth of Puerto Rico. Hurricane Maria Covered Disaster Area A portion of the Hurricane Maria disaster area has been designated by the IRS as a covered disaster area. The Hurricane Maria covered disaster area covers areas in the following municipalities and islands. Puerto Rico. All 78 municipalities in Puerto Rico. U.S. Virgin Islands. The islands of St. Croix, St. John and St. Thomas. Hurricane Maria Disaster Zone The term Hurricane Maria disaster zone means that portion of the Hurricane Maria disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of Hurricane Maria. The following municipalities and islands are in the Hurricane Maria disaster zone. Puerto Rico. All 78 municipalities in Puerto Rico. U.S. Virgin Islands. The islands of St. Croix, St. John and St. Thomas. Hurricane Irma Disaster Area The Hurricane Irma disaster area covers the area for which the President declared a major disaster before October 17, 2017, because of Hurricane Irma. The Hurricane Irma disaster area covers the entire states of Florida, Georgia, South Carolina, the territory of the U.S. Virgin Islands and the Commonwealth of Puerto Rico. Hurricane Irma Covered Disaster Area A portion of the Hurricane Irma disaster area has been designated by the IRS as a covered disaster area. The Hurricane Irma covered disaster area covers areas in the following territories and states. Florida. All 67 counties in Florida. Georgia. All 159 counties in Georgia. Puerto Rico. The municipalities of Adjuntas, Aguas Buenas, Barranquitas, Bayamón, Camuy, Carolina, Cataño, Ciales, Comerío, Culebra, Canóvanas, Dorado, Fajardo, Guaynabo, Gurabo, Hatillo, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Orocovis, Patillas, Quebradillas, Salinas, San Juan, Toa Baja, Utuado, Vega Baja, Vieques and Yauco. South Carolina. The counties of Abbeville, Allandale, Anderson, Bamberg, Barnwell, Beaufort, Berkeley, Charleston, Colleton, Dorchester, Edgefield, Georgetown, Hampton, Jasper, McCormick, Newberry, Oconee, Pickens and Saluda. U.S. Virgin Islands. The islands of St. Croix, St. John and St. Thomas. Hurricane Irma Disaster Zone The term Hurricane Irma disaster zone means that portion of the Hurricane Irma disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of Hurricane Irma. The following U.S. counties, municipalities and islands are in the Hurricane Irma disaster zone. Florida. Alachua, Baker, Bradford, Brevard, Broward, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Gilchrist, Glades, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Indian River, Lafayette, Lake, Lee, Levy, Manatee, Marion, Martin, Miami-Dade, Monroe, Nassau, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Union and Volusia. Georgia. Camden, Charlton, Chatham, Coffee, Glynn, Liberty and McIntosh. Puerto Rico. Canóvanas, Cataño, Culebra, Dorado, Fajardo, Loíza, Luquillo, Toa Baja, Vega Baja and Vieques. U.S. Virgin Islands. The islands of St. Croix, St. John and St. Thomas. See Publication 976, Disaster Relief, which explains special tax law provisions for taxpayers affected by Hurricane Irma and Hurricane Maria. Taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 866-562-5227. News releases IR-2018-142, June 29 deadline nears: Many who moved to mainland due to hurricanes may need to file IRS change of residence form IR-2018-142SP, Se acerca plazo del 29 de junio: Muchos que se mudaron a los EE. UU. continentales debido a huracanes podrían tener que presentar formulario de cambio de residencia del IRS (in Spanish) IR-2018-69, Tax filing deadline postponed until June 29 for victims of Hurricane Maria in Puerto Rico and the Virgin Islands IR-2018-69SP, Se extiende fecha límite de presentación de impuestos hasta el 29 de junio para víctimas del huracán María en Puerto Rico y las Islas Vírgenes de los Estados Unidos (in Spanish) IR-2017-202, IRS Provides Safe Harbors to Help Taxpayers Suffering Property Losses, Including Losses from Hurricanes IR-2017-202SP, IRS provee refugio tributario a contribuyentes que sufrieron pérdidas de propiedad, para incluir pérdidas por huracanes (in Spanish) IR-2017-183, For Tax Year 2016, e-file Closes on Nov. 18; After That, Disaster Victims, Others Need to File on Paper IR-2017-183SP, Para el año tributario 2016, e-file cierra el 18 de noviembre; víctimas de desastres y otros tendrán que presentar en papel luego de esa fecha (in Spanish) SC-2017-01, Tax Relief for Victims of Hurricane Irma in South Carolina IR-2017-168, IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands IR-2017-168SP, IRS provee alivio tributario a residentes de Puerto Rico y las Islas Vírgenes de los Estados Unidos (in Spanish) FL-2017-06, Tax Relief for Victims of Hurricane Irma in Seminole Tribe of Florida IR-2017-165, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters IR-2017-165SP, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes (in Spanish) IR-2017-160, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria IR-2017-160SP, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María (in Spanish) IR-2017-159, Update: IRS Extends Waiver of Diesel Fuel Penalty Following Continuing Shortage of Undyed Diesel Due to Hurricane Irma PR-2017-02, Tax Relief for Victims of Hurricane Maria in Puerto Rico PR-2017-02SP, Ayuda tributaria para víctimas del huracán María en Puerto Rico (in Spanish) VI-2017-02, Tax Relief for Victims of Hurricane Maria in U.S. Virgin Islands VI-2017-02SP, Ayuda tributaria para víctimas del huracán María en las Islas Vírgenes de EE. UU. (in Spanish) GA-2017-02, Tax Relief for Victims of Hurricane Irma in Georgia GA-2017-02SP, Alivio tributario para víctimas del huracán Irma en Georgia (in Spanish) IR-2017-157, IRS Provides Limited Waiver of Fuel Penalty Due to Hurricane Irma; Response Follows Shortage of Ultra Low Sulfur Diesel IR-2017-156, All of Georgia Now Eligible for Disaster Tax Relief IR-2017-156SP, Estado de Georgia elegible para alivio tributario por desastre (in Spanish) IR-2017-155, IRS Expands Tax Relief to Victims of Hurricane Irma in Florida; Extension Files Have Until Jan. 31 to File IR-2017-155SP, IRS expande alivio tributario a víctimas del huracán Irma en Florida; quienes presentan con prórroga tienes hasta el 31 de enero (in Spanish) IR-2017-154, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane and Tropical Storm Irma IR-2017-151, Like Harvey, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Irma IR-2017-151SP, Al igual que para Harvey, planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Irma (in Spanish) IR-2017-150, IRS Gives Tax Relief to Victims of Hurricane Irma; Like Harvey, Extension Filers Have Until Jan. 31 to File; Additional Relief Planned IR-2017-150SP, IRS otorga alivio tributario a víctimas del huracán Irma; al igual que para Harvey, quienes presentan con prórroga tienen hasta el 31 de enero (in Spanish) IR-2017-149, IRS Waives Diesel Fuel Penalty in Florida Due to Hurricane Irma IR-2017-145, As Hurricane Irma Threatens, IRS Urges Taxpayers to Prepare for Hurricanes, Floods and Other Disasters IR-2017-145SP, A la vez que el huracán Irma se convierte en una amenaza, IRS urge a contribuyentes a prepararse para huracanes, inundaciones y otros desastres (in Spanish) FL-2017-04, Tax Relief for Victims of Hurricane Irma in Florida FL-2017-04SP, Ayuda tributaria para víctimas del huracán Irma en Florida (in Spanish) PR-2017-01, Tax Relief for Victims of Hurricane Irma in Puerto Rico PR-2017-01SP, Ayuda tributaria para víctimas del huracán Irma en Puerto Rico (in Spanish) VI-2017-01, Tax Relief for Victims of Hurricane Irma in U.S. Virgin Islands VI-2017-01SP, Ayuda tributaria para víctimas del huracán Irma en las IsIas Vírgenes de EE. UU. (i Spanish) Tax Tips SETT-2017-13, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief SETT-2017-13SP, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario (in Spanish) IRS Videos Preparing for Disasters: English | Spanish | ASL Legal Guidance Revenue Procedure 2018-09 PDF, Provides a safe harbor method under which individuals may use one or more cost indexes to determine the amount of loss to their homes as a result of Hurricane and Tropical Storm Harvey, Hurricane Irma and Hurricane Maria (2017 Hurricanes). The cost indexes provide tables with cost per square foot for Texas, Louisiana, Florida, Georgia, South Carolina, Puerto Rico and the U.S. Virgin Islands (2017 Disaster Area). Revenue Procedure 2018-08 PDF, Provides safe harbor methods that individual taxpayers may use in determining the amount of their casualty and theft losses for their homes and personal belongings. Four of the safe harbor methods may be used for any qualifying casualty or theft loss, and three are specifically applicable only to losses occurring as a result of a Federally declared disaster. Announcement 2017-15 PDF, Relief for Victims of Hurricane Maria and the California Wildfires Notice 2018-19 PDF, Presence of Certain Individuals in the Commonwealth of Puerto Rico or the United States Virgin Islands Under Section 937(a) Following Hurricane Irma or Hurricane Maria Notice 2017-68 PDF, Treatment Under Section 956(c) of Certain Receivables Following Hurricane Irma or Hurricane Maria Notice 2017-58 PDF, Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes Harvey, Irma, or Maria Notice 2017-56 PDF, Physical Presence of Certain Individuals in the Commonwealth of Puerto Rico or the United States Virgin Islands Under Section 937 (a) Following Hurricane Irma or Hurricane Maria Notice 2017-55 PDF, Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria Notice 2017-49 PDF, Hurricane Harvey and Hurricane Irma Disaster Relief Other Resources Tax Law Provisions for Disaster Areas — Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria Reconstructing Your Records — Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed. Client Identification — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website. Disaster Assistance and Emergency Relief — IRS information for individuals and businesses. Disaster Relief Resources for Tax Professionals — Resources and assistance to members of the impacted payroll and practitioner community.
