Help for Victims of Hurricanes Irma and Maria

 

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

Tax Tips

IRS Videos

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