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Help for Victims of Hurricanes Irma and Maria

The IRS is providing help to the victims of Hurricanes Irma and Maria. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas.

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricanes Irma and Maria:

Hurricane Maria

In U.S. Virgin Islands: The islands of St. Croix, St. John, and St. Thomas.

In Puerto Rico: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the Commonwealth of Puerto Rico. This represents all 78 municipalities of Puerto Rico. 

Hurricane Irma

In U.S. Virgin Islands: The islands of St. Croix, St. John, and St. Thomas.

In 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.

In Florida: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Florida. This represents all 67 counties of Florida.

In Georgia: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Georgia. This represents all 159 counties of Georgia.

In South Carolina: Allendale, Anderson, Bamberg, Barnwell, Beaufort, Berkeley, Charleston, Colleton, Dorchester, Edgefield, Georgetown, Hampton, Jasper, McCormick, Oconee, and Pickens Counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricanes Irma and Maria. For the latest news, check this page frequently.

News Releases

  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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 U.S. Virgin Islands
  • GA-2017-02, Tax Relief for Victims of Hurricane Irma in Georgia
  • GA-2017-02SP, Alivio tributario para víctimas del huracán Irma en Georgia
  • 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
  • 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
  • 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
  • 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
  • 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
  • FL-2017-04, Victims of Hurricane Irma that took place beginning on Sept. 4, 2017 in parts of Florida may qualify for tax relief from the Internal Revenue Service.
  • FL-2017-04SP, Las víctimas del huracán Irma que tuvo lugar a partir del 4 de septiembre de 2017 en partes de Florida podrían calificar para alivio de impuestos del IRS.
  • 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
  • VI-2017-01, Victims of Hurricane Irma that took place beginning on Sept. 5, 2017 in parts of U.S. Virgin Islands may qualify for tax relief from the Internal Revenue Service.

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

Legal Guidance

  • Revenue Procedure 2018-09, 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, 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, Relief for Victims of Hurricane Maria and the California Wildfires
  • Notice 2017-68, Treatment Under Section 956(c) of Certain Receivables Following Hurricane Irma or Hurricane Maria
  • Notice 2017-58, Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes Harvey, Irma, or Maria
  • Notice 2017-55, Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria
  • Notice 2017-49, Hurricane Harvey and Hurricane Irma Disaster Relief

Other Resources

  • 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.

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov, Hurricanes Irma and Maria pages on USA.gov. The latest Federal Emergency Management Agency information related to Hurricanes Irma and Maria is also available.