IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands

IR-2017-168, Oct. 04, 2017

WASHINGTON — The Internal Revenue Service today issued guidance to provide relief to residents of Puerto Rico and the U.S. Virgin Islands who evacuated or couldn’t return because of Hurricane Irma or Hurricane Maria.  The relief extends the usual 14-day absence period to 117 days (beginning September 6, 2017 and ending December 31, 2017) 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 117-day period will 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. Read more