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

March 09 2018

Notice 2018-19 extends the relief Notice 2017-56 provided to residents of Puerto Rico and the U.S. Virgin Islands who evacuated or couldnít return because of Hurricane Irma or Hurricane Maria. Most such individuals may otherwise lose their status as ìbona fide residentsî of Puerto Rico or the U.S. Virgin Islands for tax filing and reporting purposes. Notice 2018-19 further extends the usual 14-day absence period, granted under major disaster declaration, to 268 days, beginning September 6, 2017 and ending May 31, 2018, for the presence test for residency under the tax rules. Further, an individual who is absent from either U.S. territory on any day during this 268-day period will also be treated as leaving or being unable to return to the relevant U.S. territory as a result of Hurricane Irma and Hurricane Maria on such day.

Notice 2018-19 will be published in IRB 2018-12 on March, 19, 2018.