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          <div class="region region-header-nav-collapsible">
    <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main">
            <h2 class="sr-only" id="block-pup-irs-mainnavigation-menu">Main navigation</h2>

      
              <ul class="menu nav navbar-nav">
                            <li>
        <a href="/filing" target="" data-drupal-link-system-path="node/19656">File</a>
                  </li>
                        <li>
        <a href="/payments" target="" data-drupal-link-system-path="node/19551">Pay</a>
                  </li>
                        <li>
        <a href="/refunds" target="" data-drupal-link-system-path="node/19556">Refunds</a>
                  </li>
                        <li>
        <a href="/credits-deductions-for-individuals" target="" data-drupal-link-system-path="node/5">Credits &amp; Deductions</a>
                  </li>
                        <li>
        <a href="/forms-instructions" target="" data-drupal-link-system-path="node/6">Forms &amp; Instructions</a>
                  </li>
        </ul>
  


  </nav>
<nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile">
            
  <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2>
  

        
              <ul class="menu nav">
                            <li>
        <a href="/help/telephone-assistance" target="" title="Help" data-drupal-link-system-path="node/16916">Help</a>
                  </li>
                        <li>
        <a href="/newsroom" target="" title="News" data-drupal-link-system-path="node/19646">News</a>
                  </li>
                        <li class="expanded dropdown">
        <a href="" class="dropdown-toggle" data-target="#" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Language <span class="caret"></span></a>
                                  <ul class="menu dropdown-menu">
                            <li>
        <a href="/" target="" title="" lang="en" xml:lang="en" data-drupal-link-system-path="&lt;front&gt;">English</a>
                  </li>
                        <li>
        <a href="/node/9" target="" title="" lang="es" xml:lang="es" data-drupal-link-system-path="node/9">Español</a>
                  </li>
                        <li>
        <a href="/node/10" target="" title="" lang="zh-hant" xml:lang="zh-hant" data-drupal-link-system-path="node/10">中文</a>
                  </li>
                        <li>
        <a href="/node/15" target="" title="" lang="ko" xml:lang="ko" data-drupal-link-system-path="node/15">한국어</a>
                  </li>
                        <li>
        <a href="/node/13" target="" title="" lang="ru" xml:lang="ru" data-drupal-link-system-path="node/13">Русский</a>
                  </li>
                        <li>
        <a href="/node/19606" target="" title="" lang="vi" xml:lang="vi" data-drupal-link-system-path="node/19606">Tiếng Việt</a>
                  </li>
        </ul>
  
            </li>
                        <li>
        <a href="/charities-non-profits" target="" title="Charities &amp; Nonprofits" data-drupal-link-system-path="node/18971">Charities &amp; Nonprofits</a>
                  </li>
                        <li>
        <a href="/tax-professionals" target="" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a>
                  </li>
        </ul>
  


  </nav>

  </div>

      </div>
    
   </header>
    <div class="filing">
      <div class="container">
            <div class="region region-mega-menu-file">
    
<section id="block-pup-irs-informationfor" data-block-plugin-id="block_content:7833d484-2529-4f8d-8f5c-e7a8f10520e0">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Information For...</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing">Individuals</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">For you and your family</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/international-taxpayers">International Taxpayers</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Individuals abroad and more</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses">Business &amp; Self Employed</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">EINs and other information</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/government-entities">Government Entities</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-pup-irs-filingforindividuals" data-block-plugin-id="block_content:38eeb4a5-6f26-434c-85fc-6f6a1b3ef090">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Filing For Individuals</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/individuals/how-to-file">How to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/individuals/when-to-file">When to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/individual/update-my-information">Update My Information</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-pup-irs-popularfile" data-block-plugin-id="block_content:3d183a86-7ce7-4d42-9031-3efa64c2ab6c" class="popular-box">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Popular</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/get-transcript">Get Your Tax Record</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/filing/free-file-do-your-federal-taxes-for-free">Free File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online">Employer Identification Number (EIN)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/individual-taxpayer-identification-number">Individual Taxpayer ID Number (ITIN)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/extension-of-time-to-file-your-tax-return">Extension to File</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/individuals/irs-withholding-calculator">Withholding Calculator</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Popular</div>
      
  </section>

  </div>

      </div>
    </div>
   
    <div class="payments">
      <div class="container">
          <div class="region region-mega-menu-pay">
    
<section id="block-pup-irs-payby" data-block-plugin-id="block_content:63596689-f933-417f-a80d-6771150dfd2e">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Pay By</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/direct-pay">Bank Account (Direct Pay)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/pay-taxes-by-credit-or-debit-card">Debit or Credit Card</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-pup-irs-popularpay" data-block-plugin-id="block_content:974e58ce-d990-49c8-907e-800b341c90f6" class="popular-box">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Popular</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/payments/view-your-tax-account">View Your Account</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/businesses/small-businesses-self-employed/penalties-at-a-glance">Penalties</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Popular</div>
      
  </section>

  </div>

      </div>
    </div>
    <div class="refunds">
      <div class="container">
          <div class="region region-mega-menu-refunds">
    <section id="block-pup-irs-refundsimageblock" data-block-plugin-id="block_content:c7b9385a-8a3c-4d49-ba96-f5a027ab9f3e" class="block block-block-content block-block-contentc7b9385a-8a3c-4d49-ba96-f5a027ab9f3e clearfix">
  
    <div class="refunds-image">
  
            <div class="field field--name-field-pup-media-image field--type-entity-reference field--label-hidden field--item"><article class="media media-image view-mode-embedded">
      
            <div class="field field--name-image field--type-image field--label-hidden field--item">  <img src="/pub/image/Sized_Refunds_image.png" width="433" height="200" alt="Close-up of money" title="Close-up of money" typeof="foaf:Image" class="img-responsive" />

</div>
      
  </article>
</div>
      
    <span class="refunds-image__link btn btn-primary">
            <div class="field field--name-field-pup-link field--type-link field--label-hidden field--item"><a href="https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp" target="_blank">Where&#039;s My Refund?</a></div>
      </span>
  </div>
  </section>
<section id="block-pup-irs-refundlistblockmenuitem" data-block-plugin-id="block_content:3e835158-19e9-4334-aa37-393a1d5a04dc">
  
      <h2 class="block-title pup_blank_h2">&nbsp;</h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/refunds/what-to-expect-for-refunds-this-year">What to Expect</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/newsroom/tax-refund-offsets-pay-unpaid-debts">Reduced Refunds</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-1040x-0">Fix/Correct a Return</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

  </div>

      </div>
    </div>
    <div class="cnd">
      <div class="container">
          <div class="region region-mega-menu-cnd">
    
<section id="block-pup-irs-informationforcnd" data-block-plugin-id="block_content:fb0ef200-7a64-4e96-9096-e2ab9633a64e">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Information For...</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions-for-individuals">Individuals</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">For you and your family</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/businesses">Business &amp; Self Employed</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Standard mileage and other information</div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Normal</div>
      
  </section>

<section id="block-creditsdeductionspopular" data-block-plugin-id="block_content:232c9c3a-8319-42b3-9118-d73a6bc8fa06" class="popular-box">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Popular</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/earned-income-tax-credit">Earned Income Credit (EITC)</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/child-tax-credit">Child Tax Credit</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/standard-deduction-at-a-glance">Standard Deduction</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/hctc">Health Coverage</a></div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/credits-deductions/individuals/retirement-savings-contributions-credit-savers-credit-at-a-glance">Retirement Savings</a></div>
      
      </div>
</div>
          </div>
  
            <div class="field field--name-field-pup-popular field--type-boolean field--label-hidden field--item">Popular</div>
      
  </section>

  </div>

      </div>
    </div>
    <div class="fni">
      <div class="container">
          <div class="region region-mega-menu-fni">
    
<section id="block-pup-irs-popularpaycnd" data-block-plugin-id="block_content:0582dacf-f677-41af-bec4-358fb267f67f">
  
      <h2 class="block-title">
            <div class="field field--name-field-pup-column-label field--type-string field--label-hidden field--item">Forms and Instructions</div>
      </h2>
    

      
      <div class="field field--name-field-mega-menu-item field--type-entity-reference-revisions field--label-hidden field--items">
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-1040ez">Form 1040-EZ</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Single and Joint Filers With No Dependents</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-w9">Form W-9</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Request for Taxpayer Identification Number (TIN) and Certification</div>
      
      </div>
</div>
              <div class="field--item">  <div class="paragraph paragraph--type--pup-mega-menu-item paragraph--view-mode--default">
          
            <div class="field field--name-field-pup-callout-link field--type-link field--label-hidden field--item"><a href="/forms-pubs/about-form-4868-application-for-automatic-extension-of-time-to-file-us-individual-income-tax-return">Form 4868</a></div>
      
            <div class="field field--name-field-pup-text-plain-long field--type-string-long field--label-hidden field--item">Application for Automatic Extension of Time</div>
      
      </div>
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<article role="article" about="/newsroom/tax-relief-in-disaster-situations" class="pup-article full clearfix row">

  
    

  
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            <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Relief for Victims of Hurricanes Irma and Maria</h2>

<ul><li>IRS is providing a variety of tax relief for those affected by Hurricanes Irma and Maria. For the latest updates, check the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c144aa25-7167-4d3f-8f14-a36b07f8f791" href="/newsroom/help-for-victims-of-hurricanes-irma-and-maria" title="Help for Victims of Hurricanes Irma and Maria">Hurricanes Irma and Maria</a> page.</li>
</ul><hr /><h2>Relief for Victims of Hurricane Harvey</h2>

<ul><li>IRS is providing a variety of tax relief for those affected by Hurricane Harvey. Check the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c30d4723-c5aa-47b5-bb7d-f7cf888d5800" href="/newsroom/help-for-victims-of-hurricane-harvey" title="Help for Victims of Hurricane Harvey">Hurricane Harvey</a> page for the latest updates.</li>
</ul><hr /><h2>Recent Tax Relief</h2>

<p>See <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2166fd8d-2352-412d-9263-12adcef17143" href="/businesses/small-businesses-self-employed/faqs-for-disaster-victims" title="FAQs for Disaster Victims">FAQs for Disaster Victims</a> for information about the definition of an affected taxpayer.</p>

<ul><li>
	<p>Tax Relief for Victims of Wildfires, Flooding, Mudflows and Debris Flows in California, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="78d385ab-11d7-4491-9241-efb5ffde034a" href="/newsroom/tax-relief-for-victims-of-wildfires-flooding-mudflows-and-debris-flows-in-california" title="Tax Relief for Victims of Wildfires, Flooding, Mudflows and Debris Flows in California">news release</a>.</p>
	</li>
	<li>
	<p>IRS Provides Safe Harbors to Help Taxpayers Suffering Property Losses, Including Losses from Hurricanes, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fa98cd8c-c1aa-4134-901e-f9baefe8907d" href="/newsroom/irs-provides-safe-harbors-to-help-taxpayers-suffering-property-losses-including-losses-from-hurricanes" title="IRS Provides Safe Harbors to Help Taxpayers Suffering Property Losses, Including Losses from Hurricanes">news release</a>.</p>
	</li>
	<li>
	<p>IRS provee refugio tributario a contribuyentes que sufrieron pérdidas de propiedad, para incluir pérdidas por huracanes, vea <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="afbd06f8-7ab3-421f-b07d-d6cbab31ffe9" href="/newsroom/irs-provides-tax-relief-to-victims-of-hurricane-irene" title="IRS Provides Tax Relief to Victims of Hurricane Irene">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>For Tax Year 2016, E-File Closes on Nov. 18; After That, Disaster Victims, Others Need to File on Paper, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4c62bc1b-1cff-47cd-b5d6-02936fbacf33" href="/newsroom/for-tax-year-2016-e-file-closes-on-nov-18-after-that-disaster-victims-others-need-to-file-on-paper" title="For Tax Year 2016, E-File Closes on Nov. 18; After That, Disaster Victims, Others Need to File on Paper">news release</a>.</p>
	</li>
	<li>
	<p>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, vea <a href="https://www.irs.gov/es/newsroom/for-tax-year-2016-e-file-closes-on-nov-18-after-that-disaster-victims-others-need-to-file-on-paper">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Hurricane Irma in South Carolina, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="90364140-59cc-4966-a1f4-38fe9ceeee2f" href="/newsroom/tax-relief-for-victims-of-hurricane-irma-in-south-carolina" title="Tax Relief for Victims of Hurricane Irma in South Carolina">news release</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Tropical Storm Harvey in Louisiana, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6a925bfa-6c8a-4fe5-9be9-b1a6de007ebb" href="/newsroom/tax-relief-for-victims-of-tropical-storm-harvey-in-louisiana" title="Tax Relief for Victims of Tropical Storm Harvey in Louisiana">news release</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Wildfires in California, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c72d9dec-ce3d-4410-a687-dfc9fe932055" href="/newsroom/tax-relief-for-victims-of-wildfires-in-california" title="Tax Relief for Victims of Wildfires in California">news release</a>.</p>
	</li>
	<li>
	<p>Alivio tributario a víctimas de los incendios en California, vea <a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-wildfires-in-california">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>IRS Gives Tax Relief to Victims of California Wildfires; Extension Filers Have Until Jan. 31 to File, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="22d1df94-45ab-4828-aa58-8d6cadc28125" href="/newsroom/irs-gives-tax-relief-to-victims-of-california-wildfires-extension-filers-have-until-jan-31-to-file" title="IRS Gives Tax Relief to Victims of California Wildfires; Extension Filers Have Until Jan. 31 to File">news release</a>.</p>
	</li>
	<li>
	<p>IRS otorga alivio tributario a víctimas de fuegos en California; contribuyentes con prórrogas tienen hasta el 31 de enero para presenter, vea <a href="https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-california-wildfires-extension-filers-have-until-jan-31-to-file">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock Under IRS Relief, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2a90cf1b-3128-4e6e-816c-ec0ab5f941bd" href="/newsroom/drought-stricken-farmers-and-ranchers-have-more-time-to-replace-livestock-under-irs-relief" title="Drought Stricken Farmers and Ranchers Have More Time to Replace Livestock Under IRS Relief">news release</a>.</p>
	</li>
	<li>
	<p>Agricultores y ganaderos afectados por sequía tienen tiempo adicional para reemplazar ganado, vea <a href="https://www.irs.gov/es/newsroom/drought-stricken-farmers-and-ranchers-have-more-time-to-replace-livestock-parts-of-42-states-and-the-district-of-columbia-eligible-for-relief">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Hurricane Irma in Seminole Tribe of Florida, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8161f9df-9f63-44d6-9e24-b5b0d04083b8" href="/newsroom/tax-relief-for-victims-of-hurricane-irma-in-seminole-tribe-of-florida" title="Tax Relief for Victims of Hurricane Irma in Seminole Tribe of Florida">news release</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Hurricane Maria in Puerto Rico, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="609be664-6f25-43f7-8771-562237e58ebc" href="/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico" title="Tax Relief for Victims of Hurricane Maria in Puerto Rico">news release</a>.</p>
	</li>
	<li>
	<p>Ayuda tributaria para víctimas del huracán María en Puerto Rico, vea <a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Hurricane Maria in U.S. Virgin Islands, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25e50d16-c135-4057-a6b4-d41bddb28d85" href="/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands" title="Tax Relief for Victims of Hurricane Maria in U.S. Virgin Islands ">news release</a>.</p>
	</li>
	<li>
	<p>Ayuda tributaria para víctimas del huracán María en las Islas Vírgenes de EE. UU., vea <a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>Tax Relief for Victims of Hurricane Irma in Georgia, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="420b9518-0e16-405c-a879-cd109723459d" href="/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia" title="Tax Relief for Victims of Hurricane Irma in Georgia">news release</a>.</p>
	</li>
	<li>
	<p>Alivio tributario para víctimas del huracán Irma en Georgia, vea <a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>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, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4ee0784b-050d-40ce-b4e2-b6deab64bc1d" href="/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands" title="Tax Relief for Victims of Hurricane Irma in U.S. Virgin Islands News Release">news release</a>.</p>
	</li>
	<li>
	<p>Victims of Hurricane Irma that took place beginning on Sept. 5, 2017 in parts of the Commonwealth of Puerto Rico may qualify for tax relief from the Internal Revenue Service, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="828d5cec-2900-4d2f-b3d4-1c2d0157c8dc" href="/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico" title="Tax Relief for Victims of Hurricane Irma in Puerto Rico">news release.</a></p>
	</li>
	<li>
	<p>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, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a7bac44-8e66-4498-9cec-c4f538abeccd" href="/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida" title="Tax Relief for Victims of Hurricane Irma in Florida ">news release</a>.</p>
	</li>
	<li>
	<p>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 Servicio de Impuestos Internos, vea <a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida">la nota de prensa</a>.</p>
	</li>
	<li>
	<p>Victims of Hurricane Harvey that took place beginning on Aug. 23, 2017 in parts of Texas may qualify for tax relief from the Internal Revenue Service, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d0199692-8e16-4c7b-86d4-dad379a6c942" href="/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas" title="Tax Relief for Victims of Hurricane Harvey in Texas">news release</a>.</p>
	</li>
	<li>
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	<p>Victims of the severe storms, tornadoes, and straight-line winds that took place beginning on January 20, 2017, in parts of Mississippi, may qualify for tax relief from the Internal Revenue Service, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="df09a551-4f59-4270-a59c-ab84b5dd8cda" href="/newsroom/tax-relief-for-victims-of-severe-storms-tornadoes-straightline-winds-and-flooding-in-mississippi" title="Tax Relief for Victims of Severe Storms Tornadoes Straightline Winds and Flooding in Mississippi">news release</a>.</p>
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	<p>Victims of the severe storms, tornadoes, and straight-line winds that took place beginning on January 2, 2017 in parts of Georgia, may qualify for tax relief from the Internal Revenue Service, see <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e9491488-63c2-40da-9daa-34a52d7289bb" href="/newsroom/tax-relief-for-victims-of-severe-storms-tornadoes-and-straightline-winds-in-georgia" title="Tax Relief for Victims of Severe Storms Tornadoes and Straightline Winds in Georgia">news release</a>.</p>
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	<p>For prior tax relief provided by the IRS in disaster situations based on FEMA's declarations of individual assistance, please visit <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="27ce24b8-b2f1-49be-a230-359053ce1e64" href="/newsroom/around-the-nation" title="Around the Nation">Around the Nation</a>.</p>
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	<li><a href="https://www.irs.gov/es/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1" title="Disaster Assistance and Emergency Relief for Individuals and Businesses">Ayuda en caso de desastres</a></li>
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	<li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8df8d692-c96f-4a06-9b1b-914dc7ae346e" href="http://www.fema.gov/disasters" title="FEMA Disaster Declarations">The latest Federal Emergency Management Agency disaster declarations are available</a>.</li>
	<li><a href="https://www.federalregister.gov/documents/2017/11/22/2017-25332/extension-of-certain-time-frames-for-employee-benefit-plans-participants-and-beneficiaries-affected" title="Extension of Certain Time Frames for Employee Benefit Plans">Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria</a></li>
	<li>For information on disaster recovery, visit <a href="http://www.disasterassistance.gov">disasterassistance.gov</a>.</li>
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