Extended Federal Tax Deadlines Due To Hurricane Maria

September 28 2017

In connection with Hurricane Maria, the IRS has issued an official notification providing relief to extend filing deadlines until January 2018.

IRS news release PR-2017-02 provides that the entire 78 PR municipalities may qualify for the tax relief (in contrast to PR-2017-01 for Hurricane Irma which granted relief, but only to a certain number of
municipalities). The relief applies to affected taxpayers that have either an original or extended due date occurring on or after Sept. 17, 2017, and before Jan. 31, 2018, which are now granted additional time to file through Jan. 31, 2018.

For purposes of this relief, affected taxpayers include individuals who live, and businesses (including tax-exempt organizations) whose principal place of business is located, in the covered disaster area.

It also includes taxpayers not in the covered disaster area, but whose records necessary to meet certain deadlines are in the covered disaster area. For the latter, practitioners located in the covered disaster area who maintain records necessary to meet a filing or payment deadline for taxpayers located outside the disaster area should identify such taxpayers and seek tax relief on their behalf.

Although the above is only for IRS filing deadlines, we expect the PR government agencies will follow suit with their own filing reliefs when the situation in PR allows them to make such announcements. We will keep you informed of any new developments as they come to light.