From: Richard Kahn

From: Richard Kahn To: Lesley Groff Subject: Fwd: IR-2017-168: IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands Date: Wed, 11 Oct 2017 14:53:30 +0000 Inline-Images: image001.jpg Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 tel fa ce Begin forwarded message: From: "Jeanne Brennnan Wiebracht" <1 Subject: FW: IR-2017-168: IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands Date: October 4, 2017 at 3:48:20 PM EDT To: Cc: "'David Hasson" < ,:;Image removed by sender. IRS.gov Banner What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics >, "Alan Dlugash" News Essentials Issue Number: IR-2017-168 Inside This Issue IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands 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. EFTA00460697 Multimedia Center Noticias en Espanol Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Compliance & Enforcement Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media Virus-free. 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. There are several exceptions to the general 183-day presence test that require an individual to be in the location where he or she claims residence for 183 days during the tax year. Usually, residents could include up to 14 days in the 183-day period because of a declared disaster. However, because of the unprecedented and catastrophic damage caused by Hurricane Irma and Hurricane Maria to Puerto Rico and the U.S. Virgin Islands, the Federal Emergency Management Agency has issued Notices of a Presidential declaration of a major disaster for both territories and the IRS in Notice 2017-56 has extended the 14-day period to 117 days. Publication 570 contain an explanation of the presence test for residents of territories such as Puerto Rico and the U.S. Virgin Islands. Back to Top Thank you for subscribing to the IRS Newswire, an IRS e-mall service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message. EFTA00460698