<!DOCTYPE html>
    
 
 
 
 
 
 
 
 


 
 
 

 
 

<!--[if lt IE 7]> <html lang="en" class="ie ie6 lte9 lte8 lte7 os-other"> <![endif]-->
<!--[if IE 7]> <html lang="en" class="ie ie7 lte9 lte8 lte7 os-other"> <![endif]-->
<!--[if IE 8]> <html lang="en" class="ie ie8 lte9 lte8 os-other"> <![endif]-->
<!--[if IE 9]> <html lang="en" class="ie ie9 lte9 os-other"> <![endif]-->
<!--[if gt IE 9]> <html lang="en" class="os-other"> <![endif]-->
<!--[if !IE]><!--> <html lang="en" class="os-other"> <!--<![endif]-->


  










<head>
<meta charset="UTF-8"/>

    


 <title>Hurricane Relief - Tax Tips - Harvey Irma Maria - Casualty Losses - Loans and more.
 | LinkedIn
 </title>



  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
 
 

 
 




 <meta name="referrer" content="origin"/> 

<meta http-equiv="X-UA-Compatible" content="IE=edge">


 <meta name="pageImpressionID" content="71fd5fb8-df3e-4b8b-9a3d-69f9405cef60">
 
 <meta name="appName" content="chrome">
 
 
 
 
 
 
 <meta name="pageKey" content="pulse-web-article-load">
 


 <meta name="treeID" content="Lql0isoBExWADGZMdCsAAA==">
 

 
 
 
 

 <meta name="globalTrackingUrl" content="//www.linkedin.com/mob/tracking">
 <meta name="globalTrackingAppName" content="chrome">
 <meta name="globalTrackingAppId" content="webTracking">
 

 
 
 
 
 


      

      
      
      
      
      
      
      
    
<!--[if lte IE 8]>
  <link rel="shortcut icon" href="https://static-exp2.licdn.com/scds/common/u/images/logos/favicons/v1/16x16/favicon.ico">
<![endif]-->
<!--[if IE 9]>
  <link rel="shortcut icon" href="https://static-exp2.licdn.com/scds/common/u/images/logos/favicons/v1/favicon.ico">
<![endif]-->
<link rel="icon" href="https://static-exp2.licdn.com/scds/common/u/images/logos/favicons/v1/favicon.ico">


<link rel="apple-touch-icon-precomposed" href="https://static-exp2.licdn.com/scds/common/u/img/icon/apple-touch-icon.png">


<meta name="msapplication-TileImage" content="https://static-exp2.licdn.com/scds/common/u/images/logos/linkedin/logo-in-win8-tile-144_v1.png"/>
<meta name="msapplication-TileColor" content="#0077B5"/>
<meta name="application-name" content="LinkedIn"/>



      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    







      
    
  
  
      
      

      
        
      












      
      
    
    
  
    
    
  
  
  

  
  







    
  


    
  



    
      
        
          
            
                
              
          
        
      
    
    



    
    


      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    








      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    


    
  
      

      
      







     
      
    
    
        




      
    
  
      
      

      
        
      





  





    


      
                
    
    





<meta content="https://static-exp2.licdn.com/scds/concat/common/js?v=0.1.469" name="RemoteNavJSContentBaseURL" />



     
      
    
    
      
    
    

      
      
    

      
      
    
    
    
    
    

  

 
 
 
 



      
        
          
            
          
          
        
      
    

      
        
          
          
        
      
    


      
      
    
    
    
    
    

      
      
    
    
    
                    <script type="text/javascript" src="https://static-exp2.licdn.com/scds/concat/common/js?h=7ndrn0f9fw0hum7uoqcjcnzne-95d8d303rtd0n9wj4dcjbnh2c-7vr4nuab43rzvy2pgq7yvvxjk-9qa4rfxekcw3lt2c06h7p0kmf"></script>
    
    


  










     
      
    
    
  
    
      
      
      
      
      
      
      
      
    


     
      
    
    
  

      
                
    
    

    
  

      
      
        
          
            
                
                  
                  
                    <link rel="stylesheet" type="text/css" href="https://static-exp2.licdn.com/scds/concat/common/css?h=eb1kxmsunr7bhlov5rzgit1pt-a4kjc5uqttio53azw54aex6s3-as8kt5bqspxc01tl9cizqa37j">
                  
                
              
          
        
      
    
    


      
      
    
    
  
  
  
      
      
      
      
      
      
      
    













    



<script></script>

<!--[if IE 8]><script src="https://static-exp2.licdn.com/scds/common/u/lib/polyfill/1.0.2/ie8-polyfill.min.js"></script><![endif]-->
<!--[if IE 9]><script src="https://static-exp2.licdn.com/scds/common/u/lib/polyfill/1.0.2/ie9-polyfill.min.js"></script><![endif]-->


 
 
 



  
    
      









      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    




 
 
 
 
 
 
 
 




      
      
      
      
      
      
      
    



      
      
    
    
  
  

    
      
        
          
            
                
              
          
        
      
    
    


      
      
    
    
  

    
      
        
          
            
                
              
          
        
      
    
    



  <meta name="lnkd-track-json-lib" content="https://static-exp2.licdn.com/scds/concat/common/js?h=2jds9coeh4w78ed9wblscv68v-ebbt2vixcc5qz0otts5io08xv">
  <meta name="lnkd-track-lib" content="https://static-exp2.licdn.com/scds/concat/common/js?h=ebbt2vixcc5qz0otts5io08xv">







<meta name="lnkd-track-error" content="/lite/ua/error?csrfToken=ajax%3A2841305776487139526">


      
      
    
    
  
  
  
  

    
      
        
          
            
                
              
          
        
      
    
    



      
      
      
      
      
      
      
    




      
    
  
      
      

      
        
      





  <meta id="appHost" name="appHost" content="pulse-web-frontend">
  <meta id="appVersion" name="appVersion" content="0.2.159">
  <meta id="appInstance" name="appInstance" content="i001">






  


  









  
  
      
      
    
    
    
      
      
    
  
    
      
        
          
            
                
              
          
        
      
    
    

  

 
 
 
 
 
 
    
  

    
      
        
          
            
                
                  
                    <script type="text/javascript" src="https://static-exp2.licdn.com/scds/concat/common/js?h=e2lgukqldpqool72t8g7tysag-3nuvxgwg15rbghxm1gpzfbya2-1nm61x5u7981e88m10hpaekkm-mv3v66b8q0h1hvgvd3yfjv5f-14k913qahq3mh0ac0lh0twk9v"></script>
                  
                  
                
              
          
        
      
    
    











          
        
        
      
      
        <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1"><meta property="og:type" content="article" class="meta-article"><meta name="twitter:card" content="summary_large_image"><link rel="canonical" href="https://www.linkedin.com/pulse/hurricane-relief-tax-tips-harvey-irma-maria-losses-george" class="meta-article"><link rel="author" href="https://www.linkedin.com/in/georgementz" class="meta-article"><meta property="article:author" content="George Mentz JD MBA CWM® - CEO Global Certifying Body" class="meta-article"><meta name="twitter:creator" content="@GeorgeMentz" class="meta-article"><meta property="og:title" content="Hurricane Relief - Tax Tips - Harvey Irma Maria - Casualty Losses - Loans and more." class="meta-article"><meta name="twitter:title" content="Hurricane Relief - Tax Tips - Harvey Irma Maria - Casualty Losses - Loans and more." class="meta-article"><meta property="og:url" content="https://www.linkedin.com/pulse/hurricane-relief-tax-tips-harvey-irma-maria-losses-george" class="meta-article"><meta property="og:description" content="Casualty loss deduction - For qualified disaster-related personal casualty losses, the Act increases the $100 amount to $500 and provides that the 10%" class="meta-article"><meta name="twitter:description" content="Casualty loss deduction - For qualified disaster-related personal casualty losses, the Act increases the $100 amount to $500 and provides that the 10%" class="meta-article"><meta property="fb:app_id" content="161320853908703" class="meta-article"><meta property="fb:pages" content="123146351030521" class="meta-article"><meta property="og:image" content="https://media-exp2.licdn.com/mpr/mpr/shrinknp_400_400/AAIA_wDGAAAAAQAAAAAAAAsGAAAAJDIwMTVmYzkyLWRkNTgtNDQzYi1iMDdhLTc2YTE2YjFlODdkNA.jpg" class="meta-article"><meta name="twitter:image" content="https://media-exp2.licdn.com/mpr/mpr/shrinknp_400_400/AAIA_wDGAAAAAQAAAAAAAAsGAAAAJDIwMTVmYzkyLWRkNTgtNDQzYi1iMDdhLTc2YTE2YjFlODdkNA.jpg" class="meta-article"><meta property="article:published_time" content="2017-10-12" class="meta-article"><meta name="robots" content="noindex"><script type="text/javascript" src="https://static-exp2.licdn.com/sc/h/hswvqosanjeznp3r0usa89mc"></script><link rel="stylesheet" href="https://static-exp2.licdn.com/sc/h/evc0485rt2zmypxr4aj7o0l7e"/>
      
    
        
            </head>
        
        
      
      
        
      
    
        
            
    

 
 
 
 
 
 
 
 



 
 
 
 
 
 <body class="js guest" dir="ltr" id="pagekey-pulse-web-article-load">


            


      
    
  
      
      

      
        
      









  
<div id="application-body">














  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 




 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 











 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 




 
 
 
 
 

 
 














      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    















      
    
  
      
      

      
        
      


      
        
        

 
 
 
 
 
 
 
 


 
 
 

 
 


 



      
    


























    
    <header id="layout-header" class="minimal-nav wide-nav" role="banner">

      
      

      
      
          
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    


    
  
      

      
      

<div id="header-anchor">
  <div id="header-banner">
    <div class="wrapper">

      <div class="header-logo-container">
        <a class="header-logo guest " href="http://www.linkedin.com/?trk=nav_logo" title="LinkedIn">
              <h2 id="in-logo" class="logo-text">LinkedIn</h2>
              
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    

<span class="li-icon" aria-hidden="true" type="linkedin-logo" size="28dp" color="brand">
  <svg preserveAspectRatio="xMinYMin meet" id="linkedin-logo">
    <g class="scaling-icon" style="fill-opacity: 1">
      <defs>
        <linearGradient id="premium-linkedin-bug-color-gradient" x1="100%" y1="0%" x2="0%" y2="100%">
          <stop class="stop1" offset="0%" stop-color="#C5B583"></stop>
          <stop class="stop2" offset="50%" stop-color="#AF9B62"></stop>
        </linearGradient>
      </defs>
      <g class="logo-28dp">
        <g class="dpi-1">
          <g class="inbug" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd">
            <path d="M25.375,0 L2.625,0 C1.175,0 0,1.175 0,2.625 L0,25.375 C0,26.825 1.175,28 2.625,28 L25.375,28 C26.825,28 28,26.825 28,25.375 L28,2.625 C28,1.175 26.825,0 25.375,0" class="bug-text-color" fill="#FFFFFF" transform="translate(82.000000, 0.000000)"></path>
            <path d="M107.375,0 L84.625,0 C83.175,0 82,1.175 82,2.625 L82,25.375 C82,26.825 83.175,28 84.625,28 L107.375,28 C108.825,28 110,26.825 110,25.375 L110,2.625 C110,1.175 108.825,0 107.375,0 Z M101.0137,9.875 C98.9227,9.875 97.4487,11.025 96.8747,12.025 L96.8747,10 L92.9997,10 L92.9997,24 L96.9997,24 L96.9997,17.375 C96.9997,15.603 97.6627,13.875 99.6497,13.875 C101.4667,13.875 101.9997,14.965 101.9997,16.875 L101.9997,24 L105.9997,24 L105.9997,14.975 C105.9997,11.75 104.2917,9.875 101.0137,9.875 Z M86,24 L90,24 L90,10 L86,10 L86,24 Z M88,3.665 C86.71,3.665 85.665,4.71 85.665,6 C85.665,7.29 86.71,8.335 88,8.335 C89.29,8.335 90.335,7.29 90.335,6 C90.335,4.71 89.29,3.665 88,3.665 Z" class="background" fill="#0073B0"></path>
          </g>
          <g class="linkedin-text">
            <path d="M78,24 L74,24 L74,22 L73.846,22 C73.231,23 71.858,24.2 70.041,24.2 C66.191,24.2 64,21.214 64,17 C64,13.129 65.99,9.8 69.679,9.8 C71.337,9.8 72.887,10 73.796,12 L74,12 L74,4 L78,4 L78,24 Z M71.145,13.8 C68.844,13.8 67.806,15.008 67.806,17.1 C67.806,19.192 68.844,20.2 71.145,20.2 C73.169,20.2 74.206,19.093 74.206,17 C74.206,14.908 73.169,13.8 71.145,13.8 L71.145,13.8 Z" fill="#FFFFFF"></path>
            <path d="M62.5,21.7998 C61.123,23.5488 58.736,24.1998 56.5,24.1998 C52.199,24.1998 49.2,21.4698 49.2,17.0278 C49.2,12.5838 52.201,9.7998 56.5,9.7998 C60.516,9.7998 62.8,12.8908 62.8,17.3338 L62.5,17.9998 L53.2,17.9998 L53.3,19.4998 C53.517,20.2498 54.5,21.1508 56.477,21.1508 C57.881,21.1508 58.783,20.5708 59.5,19.5958 L62.5,21.7998 Z M59,14.9998 C59.028,14.7998 57.548,12.9008 56,12.9008 C54.107,12.9008 53.113,14.7998 53,14.9998 L59,14.9998 Z" fill="#FFFFFF"></path>
            <polygon fill="#FFFFFF" points="35 4 39 4 39 16.039 44.246 10 49.457 10 43 16.5 49.23 24 44.02 24 39 17.398 39 24 35 24"></polygon>
            <path d="M20,10 L23.5,10 L24,12.414 C25,11.324 25.907,9.8 28,9.8 C32.357,9.8 33,12.766 33,16.492 L33,24 L29,24 L29,16.5 C29,14.895 28.707,13.773 26.5,13.773 C24.265,13.773 24,15.193 24,17 L24,24 L20,24 L20,10 Z" fill="#FFFFFF"></path>
            <path d="M15.9902,3.5752 C17.2702,3.5752 18.4252,4.7442 18.4252,6.0272 C18.4252,7.3092 17.2702,8.4252 15.9902,8.4252 C14.7112,8.4252 13.5752,7.3092 13.5752,6.0272 C13.5752,4.7442 14.7112,3.5752 15.9902,3.5752 L15.9902,3.5752 Z M14.0002,24.0002 L18.0002,24.0002 L18.0002,10.0002 L14.0002,10.0002 L14.0002,24.0002 Z" fill="#FFFFFF"></path>
            <polygon fill="#FFFFFF" points="0 4 4 4 4 20 12 20 12 24 0 24"></polygon>
          </g>
        </g>
      </g>
      <g class="logo-21dp">
        <g class="dpi-1">
          <g class="inbug" stroke="none" stroke-width="1" fill="none" fill-rule="evenodd">
            <path d="M19.479,0 L1.583,0 C0.727,0 0,0.677 0,1.511 L0,19.488 C0,20.323 0.477,21 1.333,21 L19.229,21 C20.086,21 21,20.323 21,19.488 L21,1.511 C21,0.677 20.336,0 19.479,0" class="bug-text-color" fill="#FFFFFF" transform="translate(63.000000, 0.000000)"></path>
            <path d="M82.479,0 L64.583,0 C63.727,0 63,0.677 63,1.511 L63,19.488 C63,20.323 63.477,21 64.333,21 L82.229,21 C83.086,21 84,20.323 84,19.488 L84,1.511 C84,0.677 83.336,0 82.479,0 Z M71,8 L73.827,8 L73.827,9.441 L73.858,9.441 C74.289,8.664 75.562,7.875 77.136,7.875 C80.157,7.875 81,9.479 81,12.45 L81,18 L78,18 L78,12.997 C78,11.667 77.469,10.5 76.227,10.5 C74.719,10.5 74,11.521 74,13.197 L74,18 L71,18 L71,8 Z M66,18 L69,18 L69,8 L66,8 L66,18 Z M69.375,4.5 C69.375,5.536 68.536,6.375 67.5,6.375 C66.464,6.375 65.625,5.536 65.625,4.5 C65.625,3.464 66.464,2.625 67.5,2.625 C68.536,2.625 69.375,3.464 69.375,4.5 Z" class="background" fill="#0073B0"></path>
          </g>
          <g class="linkedin-text">
            <path d="M60,18 L57.2,18 L57.2,16.809 L57.17,16.809 C56.547,17.531 55.465,18.125 53.631,18.125 C51.131,18.125 48.978,16.244 48.978,13.011 C48.978,9.931 51.1,7.875 53.725,7.875 C55.35,7.875 56.359,8.453 56.97,9.191 L57,9.191 L57,3 L60,3 L60,18 Z M54.479,10.125 C52.764,10.125 51.8,11.348 51.8,12.974 C51.8,14.601 52.764,15.875 54.479,15.875 C56.196,15.875 57.2,14.634 57.2,12.974 C57.2,11.268 56.196,10.125 54.479,10.125 L54.479,10.125 Z" fill="#FFFFFF"></path>
            <path d="M47.6611,16.3889 C46.9531,17.3059 45.4951,18.1249 43.1411,18.1249 C40.0001,18.1249 38.0001,16.0459 38.0001,12.7779 C38.0001,9.8749 39.8121,7.8749 43.2291,7.8749 C46.1801,7.8749 48.0001,9.8129 48.0001,13.2219 C48.0001,13.5629 47.9451,13.8999 47.9451,13.8999 L40.8311,13.8999 L40.8481,14.2089 C41.0451,15.0709 41.6961,16.1249 43.1901,16.1249 C44.4941,16.1249 45.3881,15.4239 45.7921,14.8749 L47.6611,16.3889 Z M45.1131,11.9999 C45.1331,10.9449 44.3591,9.8749 43.1391,9.8749 C41.6871,9.8749 40.9121,11.0089 40.8311,11.9999 L45.1131,11.9999 Z" fill="#FFFFFF"></path>
            <polygon fill="#FFFFFF" points="38 8 34.5 8 31 12 31 3 28 3 28 18 31 18 31 13 34.699 18 38.241 18 34 12.533"></polygon>
            <path d="M16,8 L18.827,8 L18.827,9.441 L18.858,9.441 C19.289,8.664 20.562,7.875 22.136,7.875 C25.157,7.875 26,9.792 26,12.45 L26,18 L23,18 L23,12.997 C23,11.525 22.469,10.5 21.227,10.5 C19.719,10.5 19,11.694 19,13.197 L19,18 L16,18 L16,8 Z" fill="#FFFFFF"></path>
            <path d="M11,18 L14,18 L14,8 L11,8 L11,18 Z M12.501,6.3 C13.495,6.3 14.3,5.494 14.3,4.5 C14.3,3.506 13.495,2.7 12.501,2.7 C11.508,2.7 10.7,3.506 10.7,4.5 C10.7,5.494 11.508,6.3 12.501,6.3 Z" fill="#FFFFFF"></path>
            <polygon fill="#FFFFFF" points="3 3 0 3 0 18 9 18 9 15 3 15"></polygon>
          </g>
        </g>
      </g>
    </g>
  </svg>
</span>
        </a>
      </div>

      <nav role="navigation" id="minimal-util-nav" class="guest-nav" aria-label="Main site navigation">
        <ul class="nav-bar">
          <li class="nav-item nav-signin hide">
            <a class="nav-link" href="https://www.linkedin.com/uas/login?session_redirect=&amp;goback=&amp;trk=hb_signin" title="Sign in">Sign in</a>
          </li>
          <li class="nav-item nav-joinnow hide">
            <a class="nav-link highlight" rel="nofollow" href="/start/join?trk=hb_join" title="Join now">
              Join now
            </a>
          </li>
        </ul>
      </nav>

    </div>
  </div>
</div>
 
 
 
 
 


        

      <div class="a11y-content">
        <p id="a11y-content-link" tabindex="-1" name="a11y-content">Main content starts below.</p>
      </div>
    
  




     
      
    
    
      
      
        
      
    
    

      
        
          
            
            
              
                
                  <script data-page-js-type="lix">
                    (function(n, r, a) {
                      r = window[n] = window[n] || {};
                      
                        
                            r['jsecure_injectAlert'] = 'enabled';
                          
                      
                        
                            r['jsecure_Dialog'] = 'control';
                          
                      
                    }('__li__lix_registry__'));
                  </script>
                
                
                
              
            
            
          
            
            
            
          
            
            
            
          
        
      
    

      
      
    
    
    
      
        
      
    
    


</header>


 
 
 
 
 
 

 


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
 
 
 
 

 
 



 
 
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    


      
    
  
      
      

      
        
      



 



 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 



 
 
 
 
 

 
 







 
 
 


 
 
 

 
 




 
 






            




  
<main id="layout-main" role="main">




        
        
      
      
        <code id="__pageContext__" style="display: none;"><!--{"baseScdsUrl":"https://static-exp2.licdn.com/scds","contextPath":"/pulse","pageInstance":"urn:li:page:pulse-web-article-load;9rCYStnGR920A/iDXt0osA==","isProd":true,"brotliBaseSparkUrlForHashes":"https://static-exp2.licdn.com/sc/h/br","linkedInDustJsUrl":"https://static-exp2.licdn.com/sc/h/hswvqosanjeznp3r0usa89mc","baseSparkUrlForHashes":"https://static-exp2.licdn.com/sc/h","isCsUser":false,"appName":"pulse-web-frontend","fizzyJsUrl":"https://static-exp2.licdn.com/scds/common/u/lib/fizzy/fz-1.3.3-min.js","mpName":"pulse-web","scHashesUrl":"https://static-exp2.licdn.com/sc/p/com.linkedin.pulse-web%3Apulse-web-static-content%2B0.2.159/f/%2Fpulse-web-frontend%2Fsc-hashes%2Fsc-hashes_en_US.js","dustDebug":"control","baseMediaUrl":"https://media-exp2.licdn.com/media","isBrotliEnabled":false,"useCdn":true,"locale":"en_US","version":"0.2.159","useScHashesJs":false,"cdnUrl":"https://static-exp2.licdn.com","baseMprUrl":"https://media-exp2.licdn.com/mpr/mpr","playUtilsUrl":"https://static-exp2.licdn.com/sc/h/csah45hgo28gpjtv5gfb24d7y","useNativeXmsg":false,"hashesDisabledByQueryParam":false,"baseAssetsUrl":"https://static-exp2.licdn.com/sc/p/com.linkedin.pulse-web%3Apulse-web-static-content%2B0.2.159/f","csrfToken":"ajax:3923200359824191580","intlPolyfillUrl":"https://static-exp2.licdn.com/sc/h/e65de21an46gd7l5g8htvirlt","serveT8WithDust":false,"disableDynamicConcat":false,"baseSparkUrlForFiles":"https://static-exp2.licdn.com/sc/p/com.linkedin.pulse-web%3Apulse-web-static-content%2B0.2.159/f","dustUtilsUrl":"https://static-exp2.licdn.com/sc/h/7xl6c1o1usci6ti76qd0wilne","linkedInDustI18nJsUrl":"https://static-exp2.licdn.com/sc/h/8kt5ua0pjs66xvyxts7r3k52j","baseMediaProxyUrl":"https://media-exp2.licdn.com/media-proxy"}--></code><script src="https://static-exp2.licdn.com/sc/h/7xl6c1o1usci6ti76qd0wilne"></script><script>(function(root){
var jsRoutes = {}; (function(_root){
var _nS = function(c,f,b){var e=c.split(f||"."),g=b||_root,d,a;for(d=0,a=e.length;d<a;d++){g=g[e[d]]=g[e[d]]||{}}return g}
var _qS = function(items){var qs = ''; for(var i=0;i<items.length;i++) {if(items[i]) qs += (qs ? '&' : '') + items[i]}; return qs ? ('?' + qs) : ''}
var _s = function(p,s){return p+((s===true||(s&&s.secure))?'s':'')+'://'}
var _wA = function(r){return {ajax:function(c){c=c||{};c.url=r.url;c.type=r.method;return jQuery.ajax(c)}, method:r.method,type:r.method,url:r.url,absoluteURL: function(s){return _s('http',s)+'www.linkedin.com'+r.url},webSocketURL: function(s){return _s('ws',s)+'www.linkedin.com'+r.url}}}
_nS('com.linkedin.pulse.controllers.EditorController'); _root.com.linkedin.pulse.controllers.EditorController.newArticle = 
        function(trk,promptSummary,hashtag) {
          return _wA({method:"GET", url:"/pulse/" + "article/new" + _qS([(trk == null ? null : (function(k,v){return v!=null?(function(k,v) {return encodeURIComponent(k)+'='+encodeURIComponent(v)})(k,v):''})("trk", trk)), (promptSummary == null ? null : (function(k,v){return v!=null?(function(k,v) {return encodeURIComponent(k)+'='+encodeURIComponent(v)})(k,v):''})("promptSummary", promptSummary)), (hashtag == null ? null : (function(k,v){return v!=null?(function(k,v) {return encodeURIComponent(k)+'='+encodeURIComponent(v)})(k,v):''})("hashtag", hashtag))])})
        }
      
_nS('com.linkedin.pulse.controllers.EditorController'); _root.com.linkedin.pulse.controllers.EditorController.editArticle = 
        function(id,trk) {
          return _wA({method:"GET", url:"/pulse/" + "article/" + (function(k,v) {return v})("id", encodeURIComponent(id)) + "/edit" + _qS([(trk == null ? null : (function(k,v){return v!=null?(function(k,v) {return encodeURIComponent(k)+'='+encodeURIComponent(v)})(k,v):''})("trk", trk))])})
        }
      
})(jsRoutes)
    ;
root.play = root.play || {};
root.play.jsRoutes = root.play.jsRoutes || {};
var extend = function (original, context) {
  for (key in context)
    if (context.hasOwnProperty(key))
      if (Object.prototype.toString.call(context[key]) === '[object Object]')
        original[key] = extend(original[key] || {}, context[key]);
      else
        original[key] = context[key];
  return original;
};
root.play.jsRoutes = extend(root.play.jsRoutes, jsRoutes);
})(this);</script><input type="hidden" name="csrfToken" value="ajax:3923200359824191580"/><svg id="pulse-icons" version="1.1" xmlns:sketch="http://www.bohemiancoding.com/sketch/ns"xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="-367 292 65 17"enable-background="new -367 292 65 17" xml:space="preserve"><defs><g id="-icon" sketch:type="MSPage"><g id="_x30_7-following-author" transform="translate(-411.000000, -601.000000)" sketch:type="MSArtboardGroup"><g id="Influencer-Logo-2C-RGB-Copy-6" transform="translate(411.803680, 601.476093)" sketch:type="MSLayerGroup"><path id="Fill-1" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-346.4,293.4l0,10.2h0.9l0-10.2H-346.4"/><path id="Fill-2" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-350.7,295.6l0,1.5h-1.4v0.8h1.4v5.7h0.9v-5.7h1.8v-0.8h-1.8l0-1.4c0-0.9,0.2-1.7,1.2-1.7c0.2,0,0.5,0,0.6,0.1l0.2-0.8c-0.2-0.1-0.5-0.1-0.8-0.1C-350,293.2-350.7,294.1-350.7,295.6"/><path id="Fill-3" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-338.8,303.6c0-0.3-0.1-0.8-0.1-1.1h0c-0.4,0.7-1.3,1.3-2.2,1.3c-1.6,0-2.4-1.1-2.4-2.7v-4h0.9v3.6c0,1.4,0.4,2.3,1.7,2.3c1,0,1.9-0.8,1.9-2.5v-3.3h0.9v5c0,0.3,0,1,0.1,1.4H-338.8"/><path id="Fill-4" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-330.9,299.8c-0.1-1.2-0.8-2.1-2.1-2.1c-1.2,0-2.2,1-2.2,2.1H-330.9L-330.9,299.8z M-330,300.6h-5.3c0,1.3,1,2.3,2.3,2.3c1,0,1.7-0.5,2.1-1.1l0.7,0.6c-0.8,1-1.7,1.4-2.8,1.4c-1.9,0-3.3-1.4-3.3-3.4c0-1.9,1.4-3.4,3.2-3.4c2,0,3.1,1.4,3.1,3.2C-330,300.3-330,300.4-330,300.6L-330,300.6z"/><path id="Fill-5" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-327.5,297.1c0,0.3,0.1,0.8,0.1,1.1h0c0.4-0.7,1.3-1.3,2.2-1.3c1.6,0,2.4,1.1,2.4,2.7v4h-0.9V300c0-1.4-0.4-2.3-1.7-2.3c-1,0-1.9,0.8-1.9,2.5v3.3h-0.9v-5c0-0.3,0-1-0.1-1.4H-327.5"/><path id="Fill-6" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-316.2,298.6c-0.3-0.5-0.9-0.9-1.6-0.9c-1.5,0-2.5,1.1-2.5,2.6c0,1.5,0.9,2.6,2.4,2.6c0.8,0,1.4-0.3,1.7-0.8l0.7,0.5c-0.5,0.7-1.3,1.1-2.4,1.1c-2.1,0-3.4-1.4-3.4-3.4c0-1.9,1.4-3.4,3.4-3.4c0.9,0,1.8,0.4,2.4,1.1L-316.2,298.6"/><path id="Fill-7" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-309.1,299.8c-0.1-1.2-0.8-2.1-2.1-2.1c-1.2,0-2.2,1-2.2,2.1H-309.1L-309.1,299.8z M-308.1,300.6h-5.3c0,1.3,1,2.3,2.3,2.3c1,0,1.7-0.5,2.1-1.1l0.7,0.6c-0.8,1-1.7,1.4-2.8,1.4c-1.9,0-3.3-1.4-3.3-3.4c0-1.9,1.4-3.4,3.2-3.4c2,0,3.1,1.4,3.1,3.2C-308.1,300.3-308.1,300.4-308.1,300.6L-308.1,300.6z"/><path id="Fill-8" sketch:type="MSShapeGroup" fill="#0A0B09" d="M-306.6,297.1h0.9c0,0.3,0.1,0.8,0.1,1.1h0c0.4-0.7,1.2-1.3,2.1-1.3c0.2,0,0.4,0,0.6,0.1l-0.1,0.9c-0.1,0-0.4-0.1-0.7-0.1c-1,0-1.9,0.7-1.9,2.4v3.3h-0.9v-5C-306.5,298.2-306.5,297.6-306.6,297.1"/><path id="Fill-9" sketch:type="MSShapeGroup" fill="#196DA1" d="M-354.5,292H-366c-0.6,0-1,0.4-1,1v11.6c0,0.5,0.4,1,1,1h1v2.4l3.3-2.4h7.3c0.6,0,1-0.4,1-1V293C-353.5,292.5-353.9,292-354.5,292"/><path id="Fill-10" sketch:type="MSShapeGroup" fill="#FFFFFF" d="M-364,293.9c0.6,0,1.2,0.5,1.2,1.2c0,0.6-0.5,1.2-1.2,1.2c-0.6,0-1.2-0.5-1.2-1.2C-365.2,294.4-364.6,293.9-364,293.9L-364,293.9z M-365,297.1h2v6.5h-2V297.1z"/><path id="Fill-11" sketch:type="MSShapeGroup" fill="#FFFFFF" d="M-361.7,297.1h1.9v0.9h0c0.3-0.5,0.9-1,1.9-1c2,0,2.4,1.3,2.4,3.1v3.5h-2v-3.1c0-0.8,0-1.7-1-1.7c-1,0-1.2,0.8-1.2,1.7v3.2h-2V297.1"/></g></g></g></defs></svg><script src="https://static-exp2.licdn.com/sc/h/crx5tg5tyogf7bjjdp00oo1wf" async></script><div id="content-banner"></div><div id="content-main" tabindex="0"><div id="pulse-article-wrapper" class="content-wrapper ssr-wrapper" data-ssr="true"><div id="actions-header-article" class="actions-header slider has-offset"></div><div id="share-prompt"></div><article id="pulse-article-content" class="pulse-article" itemtype="http://schema.org/NewsArticle" itemscope tabindex="-1" data-li-main-content><header id="article-header" role="banner"><figure role="presentation" class="article-banner-image-wrapper" itemprop="image" itemscope itemtype="http://schema.org/ImageObject"><div class="article-banner-slate article-banner-slate-large"><img src="https://media-exp2.licdn.com/mpr/mpr/AAIA_wDGAAAAAQAAAAAAAAsGAAAAJDIwMTVmYzkyLWRkNTgtNDQzYi1iMDdhLTc2YTE2YjFlODdkNA.jpg" alt="" class="article-banner-image" itemprop="contentUrl"></div></figure><h1 class="article-title" itemprop="headline">Hurricane Relief - Tax Tips - Harvey Irma Maria - Casualty Losses - Loans and more.</h1><ul class="article-meta"><li>Published on <time itemprop="datePublished" datetime="2017-10-12">October 12, 2017</time></li></ul><div class="article-author-wrapper"><section id="social-stats"></section><figure class="entity-image entity-image-user"><a href="https://www.linkedin.com/in/georgementz" rel="author"><img src="https://media-exp2.licdn.com/mpr/mpr/shrink_200_200/AAEAAQAAAAAAAAz2AAAAJDUzYjNkYTg3LTIwZGEtNDI2ZC04ZTA1LWZjNjNhZDk4MjJkNQ.jpg" alt="George Mentz JD MBA CWM® - CEO Global Certifying Body"></a></figure><div class="entity-content"><h2 class="entity-name" itemprop="author creator" itemscope itemtype="http://schema.org/Person"><a href="https://www.linkedin.com/in/georgementz" rel="author"><span itemprop="name">George Mentz JD MBA CWM® - CEO Global Certifying Body</span></a><span class="follow-action"><div class="tooltip-wrapper"><button class="button-follow button-link  tooltip-trigger"><span class="text text-default">Follow</span><span class="text text-active">Following</span><span class="text text-active-hover">Unfollow</span><span class="accessible-text">George Mentz JD MBA CWM® - CEO Global Certifying Body</span></button><p class="tooltip tooltip-follow" role="tooltip">Sign in to follow this author</p></div></span></h2><h3 class="entity-headline">CEO  - JD/MBA -  International Lawyer - Accredited Certification Training  -  Keynote Speaker - Award Winning Author</h3></div></div></header><div class="prose" itemprop="articleBody"><ol> 
 <li>Casualty loss deduction&nbsp;- For qualified disaster-related personal casualty losses, the Act increases the $100 amount to $500 and provides that the 10% of AGI floor does not apply.</li> 
 <li>Child tax credit and earned income credit</li> 
 <li>Retirement plan (including IRA) distributions</li> 
 <li>Retirement plan loans</li> 
 <li>Recontributions of withdrawals for home purchases</li> 
 <li>Employee retention credit</li> 
 <li>Charitable gifts for disaster relief</li> 
</ol> 
<p>The IRS is providing help to the victims of Hurricane Harvey. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Harvey. For the latest news, check this page frequently.</p> 
<h3>Hurricane Harvey Relief</h3> 
<p>The IRS is offering relief to individuals who reside or have a business in Aransas, Austin, Bastrop, Bee, Bexar, Brazoria, Burleson, Caldwell, Calhoun, Chambers, Colorado, Comal, Dallas, De Witt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kleberg, Lavaca, Lee, Liberty, Madison, Matagorda, Milam, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Augustine, San Jacinto, San Patricio, Tarrant, Travis, Tyler, Victoria, Walker, Waller, Washington, and Wharton Counties.</p> 
<ul> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas" target="_blank" rel="nofollow noopener"><u>TX-2017-09</u></a>,Tax Relief for Victims of Hurricane Harvey in Texas</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas" target="_blank" rel="nofollow noopener"><u>TX-2017-09SP</u></a>, Ayuda tributaria para víctimas del huracán Harvey en Texas</li> 
</ul> 
<h3>News Releases</h3> 
<ul> 
 <li><a href="https://www.irs.gov/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters" target="_blank" rel="nofollow noopener"><u>IR-2017-165</u></a>, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters</li> 
 <li><a href="https://www.irs.gov/es/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters" target="_blank" rel="nofollow noopener"><u>IR-2017-165SP</u></a>, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria" target="_blank" rel="nofollow noopener"><u>IR-2017-160</u></a>, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria</li> 
</ul> 
<p>IR-2017-160, Sept. 26, 2017</p> 
<p>WASHINGTON – The Internal Revenue Service today offered a rundown of key tax relief that has been made available to victims of Hurricanes Harvey, Irma and Maria.</p> 
<p>In general, the IRS is now providing relief to individuals and businesses anywhere in Florida, Georgia, Puerto Rico and the Virgin Islands, as well as parts of Texas. Because this relief postpones various tax deadlines, individuals and businesses will have until Jan. 31, 2018 to file any returns and pay any taxes due. Those eligible for the extra time include:</p> 
<ul> 
 <li>Individual filers whose tax-filing extension runs out on Oct. 16, 2017. Because tax payments related to these 2016 returns were originally due on April 18, 2017, those payments are not eligible for this relief.</li> 
 <li>Business filers, such as calendar-year partnerships, whose extensions ran out on Sept. 15, 2017.</li> 
 <li>Quarterly estimated tax payments due on Sept. 15, 2017 and Jan. 16, 2018.</li> 
 <li>Quarterly payroll and excise tax returns due on Oct. 31, 2017.</li> 
 <li>Calendar-year tax-exempt organizations&nbsp;&nbsp;whose 2016 extensions run out on Nov. 15, 2017.</li> 
</ul> 
<p>A variety of other returns, payments and tax-related actions also qualify for additional time. See the <a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations" target="_blank" rel="nofollow noopener"><u>disaster relief</u></a> page on IRS.gov for details on these and offer relief the IRS has offered since these hurricanes began hitting in August. The IRS also continues to closely monitor the aftermath of these storms, and additional updates for taxpayers and tax professionals will be posted to IRS.gov</p> 
<p>Besides extra time to file and pay, the IRS offers other special assistance to disaster-area taxpayers. This includes the following:</p> 
<ul> 
 <li>Special relief helps employer-sponsored leave-based donation programs aid hurricane victims. Under these programs, employees may forgo their vacation, sick or personal leave in exchange for cash payments the employer makes, before Jan. 1, 2019, to charities providing relief. Donated leave is not included in the employee’s income, and employers may deduct these cash payments to charity as a business expense.</li> 
 <li>401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to hurricane victims and members of their families. Under this broad-based relief, a retirement plan can allow a hurricane victim to take a hardship distribution or borrow up to the specified statutory limits from the victim’s retirement plan. It also means that a person who lives outside the disaster area can take out a retirement plan loan or hardship distribution and use it to assist a son, daughter, parent, grandparent or dependent who lived or worked in the disaster area. Hardship withdrawals must be made by Jan. 31, 2018.</li> 
 <li>The IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due during the first 15 days of the disaster period. Check out the disaster relief page for the time periods that apply to each jurisdiction.</li> 
 <li>Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2017 return normally filed next year), or the return for the prior year (2016). See <a href="https://www.irs.gov/forms-pubs/about-publication-547" target="_blank" rel="nofollow noopener"><u>Publication 547</u></a> for details.</li> 
 <li>The IRS is waiving the usual fees and expediting requests for copies of previously filed tax returns for disaster area taxpayers. This relief can be especially helpful to anyone whose copies of these documents were lost or destroyed by the hurricane.</li> 
 <li>If disaster-area taxpayers are contacted by the IRS on a collection or examination matter, they should be sure to explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.</li> 
 <li>Further details on these and other relief provisions can be found on the agency’s disaster relief page, as well as on the special pages for <a href="https://www.irs.gov/newsroom/help-for-victims-of-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>Hurricane Harvey</u></a> and <a href="https://www.irs.gov/newsroom/help-for-victims-of-hurricanes-irma-and-maria" target="_blank" rel="nofollow noopener"><u>Hurricanes Irma and Maria</u></a>. For information on disaster recovery, visit <a href="http://www.disasterassistance.gov/" target="_blank" rel="nofollow noopener"><u>disasterassistance.gov</u></a>.</li> 
 <li><a href="https://www.irs.gov/es/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria" target="_blank" rel="nofollow noopener"><u>IR-2017-160SP</u></a>, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-reminds-partnerships-that-received-extensions-returns-due-sept-15-tax-relief-available-for-those-affected-by-hurricane-harvey-irs-monitoring-hurricane-irma-upcoming-deadline" target="_blank" rel="nofollow noopener"><u>IR-2017-148</u></a>, IRS Reminds Partnerships that Received Extensions: Returns Due Sept. 15 Tax Relief Available for those Affected by Hurricane Harvey; IRS Monitoring Hurricane Irma, Upcoming Deadline</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-provides-special-relief-to-encourage-leave-based-donation-programs-for-victims-of-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-143</u></a>, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane Harvey</li> 
 <li><a href="https://www.irs.gov/newsroom/update-irs-waives-diesel-fuel-penalty-for-all-of-texas-due-to-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-142</u></a>, Update: IRS Waives Diesel Fuel Penalty for All of Texas Due to Hurricane Harvey</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-provides-penalty-relief-for-partnerships-that-filed-late-returns-in-2017" target="_blank" rel="nofollow noopener"><u>IR-2017-141</u></a>, IRS Provides Penalty Relief for Partnerships that Filed Late Returns in 2017</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-waives-diesel-fuel-penalty-due-to-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-139</u></a>, IRS Waives Diesel Fuel Penalty Due to Hurricane Harvey</li> 
 <li><a href="https://www.irs.gov/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-138</u></a>, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Harvey</li> 
 <li><a href="https://www.irs.gov/es/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-138SP</u></a>, Planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Harvey</li> 
 <li><a href="https://www.irs.gov/newsroom/beware-of-fake-charity-scams-relating-to-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-137</u></a>, Beware of Fake Charity Scams Relating to Hurricane Harvey</li> 
 <li><a href="https://www.irs.gov/es/newsroom/beware-of-fake-charity-scams-relating-to-hurricane-harvey" target="_blank" rel="nofollow noopener"><u>IR-2017-137SP,</u></a>&nbsp;Cuidado con estafas de organizaciones benéficas falsas relacionadas con el huracán Harvey&nbsp;</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file" target="_blank" rel="nofollow noopener"><u>IR-2017-135</u></a>, IRS Gives Tax Relief to Victims of Hurricane Harvey; Parts of Texas Now Eligible; Extension Filers Have Until Jan. 31 to File</li> 
 <li><a href="https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file" target="_blank" rel="nofollow noopener"><u>IR-2017-135SP</u></a>, IRS otorga alivio tributario a víctimas del huracán Harvey; parte de Texas es elegible; aquellos que presentan con prórroga tienen hasta el 31 de enero</li> 
</ul> 
<h3>Tax Tips</h3> 
<ul> 
 <li><a href="https://www.irs.gov/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief" target="_blank" rel="nofollow noopener"><u>SETT-2017-13</u></a>, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief" target="_blank" rel="nofollow noopener"><u>SETT-2017-13SP</u></a>, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario</li> 
</ul> 
<h3>Legal Guidance</h3> 
<ul> 
 <li><a href="https://www.irs.gov/pub/irs-drop/n-17-58.pdf" target="_blank" rel="nofollow noopener"><u>Notice 2017–58</u></a>, Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes</li> 
 <li>Harvey, Irma, or Maria</li> 
 <li><a href="https://www.irs.gov/pub/irs-drop/n-17-49.pdf" target="_blank" rel="nofollow noopener"><u>Notice 2017-49</u></a>, Hurricane Harvey and Hurricane Irma Disaster Relief</li> 
 <li><a href="https://www.irs.gov/pub/irs-drop/a-17-11.pdf" target="_blank" rel="nofollow noopener"><u>Announcement 2017-11</u></a>, Relief for Victims of Hurricane Harvey</li> 
</ul> 
<h3>Disaster relief information for charitable organizations</h3> 
<ul> 
 <li><u>Publication 3833</u>, Disaster Relief: Providing Assistance Through Charitable Organizations</li> 
 <li><a href="https://www.stayexempt.irs.gov/home/depth-topics/depth-topics" target="_blank" rel="nofollow noopener"><u>Two-part mini-course on disaster relief</u></a></li> 
 <li><a href="https://www.irs.gov/charities-non-profits/exempt-organizations-select-check" target="_blank" rel="nofollow noopener"><u>Exempt Organizations Select Check</u></a></li> 
</ul> 
<h3>Other Resources</h3> 
<ul> 
 <li><a href="https://www.irs.gov/newsroom/reconstructing-records-after-a-natural-disaster-or-casualty-loss-irs-provides-tips-to-help-taxpayers" target="_blank" rel="nofollow noopener"><u>FS-2017-11</u></a>, Reconstructing Records After a Natural Disaster or Casualty Loss; IRS Provides Tips to Help Taxpayers&nbsp;</li> 
 <li><a href="https://www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief" target="_blank" rel="nofollow noopener"><u>Client Identification</u></a> — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.</li> 
 <li><a href="https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1" target="_blank" rel="nofollow noopener"><u>Disaster Assistance and Emergency Relief</u></a> — IRS information for individuals and businesses.</li> 
 <li><a href="https://www.irs.gov/tax-professionals/disaster-relief-resource-center-for-tax-professionals" target="_blank" rel="nofollow noopener"><u>Disaster Relief Resources for Tax Professionals</u></a> — Resources and assistance to members of the impacted payroll and practitioner community.</li> 
</ul> 
<p>For additional information provided by the federal government on disaster recovery, visit the <a href="https://www.usa.gov/hurricane-harvey" target="_blank" rel="nofollow noopener"><u>Hurricane Harvey</u></a> page on USA.gov. For the latest Federal Emergency Management Agency information on Hurricane Harvey please visit their <a href="https://www.fema.gov/hurricane-harvey" target="_blank" rel="nofollow noopener"><u>dedicated page</u></a>.</p> 
<p>The IRS is providing help to the victims of Hurricanes Irma and Maria. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas.</p> 
<p>So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricanes Irma and Maria:</p> 
<h3>Hurricane Maria</h3> 
<p>In <a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands" target="_blank" rel="nofollow noopener"><strong><u>U.S. Virgin Islands</u></strong></a>:&nbsp;The islands of St. Croix, St. John, and St. Thomas.</p> 
<p><br></p> 
<p>In <a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico" target="_blank" rel="nofollow noopener"><strong><u>Puerto Rico</u></strong></a>: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the Commonwealth of Puerto Rico. This represents all 78 municipalities of Puerto Rico.&nbsp;</p> 
<h3>Hurricane Irma</h3> 
<p>In<strong> </strong><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands" target="_blank" rel="nofollow noopener"><strong><u>U.S. Virgin Islands</u></strong></a>: The islands of St. Croix, St. John, and St. Thomas.</p> 
<p>In <a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico" target="_blank" rel="nofollow noopener"><strong><u>Puerto Rico</u></strong></a>: The municipalities of Adjuntas, Aguas Buenas, Barranquitas, Bayamón, Camuy, Carolina, Cataño, Ciales, Comerío, Culebra, Canóvanas, Dorado, Fajardo, Guaynabo, Gurabo, Hatillo, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Orocovis, Patillas, Quebradillas, Salinas, San Juan, Toa Baja, Utuado, Vega Baja, Vieques, and Yauco.</p> 
<p>In <a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida" target="_blank" rel="nofollow noopener"><strong><u>Florida</u></strong></a>: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Florida. This represents all 67 counties of Florida.</p> 
<p>In <a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia" target="_blank" rel="nofollow noopener"><strong><u>Georgia</u></strong></a>: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Georgia. This represents all 159 counties of Georgia.</p> 
<p>We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricanes Irma and Maria. For the latest news, check this page frequently.</p> 
<h3>News Releases</h3> 
<ul> 
 <li><a href="https://www.irs.gov/node/52131" target="_blank" rel="nofollow noopener"><u>IR-2017-168</u></a>, IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands</li> 
 <li><a href="https://www.irs.gov/es/newsroom/irs-provides-tax-relief-to-residents-of-puerto-rico-and-the-virgin-islands" target="_blank" rel="nofollow noopener"><u>IR-2017-168SP</u></a>, IRS provee alivio tributario a residentes de Puerto Rico y las Islas Vírgenes de los Estados Unidos</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-seminole-tribe-of-florida" target="_blank" rel="nofollow noopener"><u>FL-2017-06</u></a>, Tax Relief for Victims of Hurricane Irma in Seminole Tribe of Florida</li> 
 <li><a href="https://www.irs.gov/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters" target="_blank" rel="nofollow noopener"><u>IR-2017-165</u></a>, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters</li> 
 <li><a href="https://www.irs.gov/es/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters" target="_blank" rel="nofollow noopener"><u>IR-2017-165SP</u></a>, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria" target="_blank" rel="nofollow noopener"><u>IR-2017-160</u></a>, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria</li> 
 <li><a href="https://www.irs.gov/es/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria" target="_blank" rel="nofollow noopener"><u>IR-2017-160SP</u></a>, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María</li> 
 <li><a href="https://www.irs.gov/newsroom/update-irs-extends-waiver-of-diesel-fuel-penalty-following-continuing-shortage-of-undyed-diesel-due-to-hurricane-irma" target="_blank" rel="nofollow noopener"><u>IR-2017-159</u></a>, Update: IRS Extends Waiver of Diesel Fuel Penalty Following Continuing Shortage of Undyed Diesel Due to Hurricane Irma</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico" target="_blank" rel="nofollow noopener"><u>PR-2017-02</u></a>,&nbsp;Tax Relief for Victims of Hurricane Maria in Puerto Rico</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico" target="_blank" rel="nofollow noopener"><u>PR-2017-02SP</u></a>, Ayuda tributaria para víctimas del huracán María en Puerto Rico</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands" target="_blank" rel="nofollow noopener"><u>VI-2017-02</u></a>, Tax Relief for Victims of Hurricane Maria in U.S. Virgin Islands</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands" target="_blank" rel="nofollow noopener"><u>VI-2017-02SP</u></a>, Ayuda tributaria para víctimas del huracán María en U.S. Virgin Islands</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia" target="_blank" rel="nofollow noopener"><u>GA-2017-02</u></a>, Tax Relief for Victims of Hurricane Irma in Georgia</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia" target="_blank" rel="nofollow noopener"><u>GA-2017-02SP</u></a>, Alivio tributario para víctimas del huracán Irma en Georgia</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-provides-limited-waiver-of-fuel-penalty-due-to-hurricane-irma-response-follows-shortage-of-ultra-low-sulfur-diesel" target="_blank" rel="nofollow noopener"><u>IR-2017-157</u></a>, IRS Provides Limited Waiver of Fuel Penalty Due to Hurricane Irma; Response Follows Shortage of Ultra Low Sulfur Diesel</li> 
 <li><a href="https://www.irs.gov/newsroom/all-of-georgia-now-eligible-for-disaster-tax-relief" target="_blank" rel="nofollow noopener"><u>IR-2017-156</u></a>, All of Georgia Now Eligible for Disaster Tax Relief</li> 
 <li><a href="https://www.irs.gov/es/newsroom/all-of-georgia-now-eligible-for-disaster-tax-relief" target="_blank" rel="nofollow noopener"><u>IR-2017-156SP</u></a>, Estado de Georgia elegible para alivio tributario por desastre</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-expands-tax-relief-to-victims-of-hurricane-irma-in-florida-extension-filers-have-until-jan-31-to-file" target="_blank" rel="nofollow noopener"><u>IR-2017-155</u></a>, IRS Expands Tax Relief to Victims of Hurricane Irma in Florida; Extension Files Have Until Jan. 31 to File</li> 
 <li><a href="https://www.irs.gov/es/newsroom/irs-expands-tax-relief-to-victims-of-hurricane-irma-in-florida-extension-filers-have-until-jan-31-to-file" target="_blank" rel="nofollow noopener"><u>IR-2017-155SP</u></a>, IRS expande alivio tributario a víctimas del huracán Irma en Florida; quienes presentan con prórroga tienes hasta el 31 de enero</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-provides-special-relief-to-encourage-leave-based-donation-programs-for-victims-of-hurricane-and-tropical-storm-irma" target="_blank" rel="nofollow noopener"><u>IR-2017-154</u></a>, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane and Tropical Storm Irma</li> 
 <li><a href="https://www.irs.gov/newsroom/like-harvey-retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-irma" target="_blank" rel="nofollow noopener"><u>IR-2017-151</u></a>, Like Harvey, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Irma</li> 
 <li><a href="https://www.irs.gov/es/newsroom/like-harvey-retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-Irma" target="_blank" rel="nofollow noopener"><u>IR-2017-151SP</u></a>, Al igual que para Harvey, planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Irma</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-irma-like-harvey-extension-filers-have-until-jan-31-to-file-additional-relief-planned" target="_blank" rel="nofollow noopener"><u>IR-2017-150</u></a>, IRS Gives Tax Relief to Victims of Hurricane Irma; Like Harvey, Extension Filers Have Until Jan. 31 to File; Additional Relief Planned</li> 
 <li><a href="https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-irma-like-harvey-extension-filers-have-until-jan-31-to-file-additional-relief-planned" target="_blank" rel="nofollow noopener"><u>IR-2017-150SP</u></a>, IRS otorga alivio tributario a víctimas del huracán Irma; al igual que para Harvey, quienes presentan con prórroga tienen hasta el 31 de enero</li> 
 <li><a href="https://www.irs.gov/newsroom/irs-waives-diesel-fuel-penalty-in-florida-due-to-hurricane-irma" target="_blank" rel="nofollow noopener"><u>IR-2017-149</u></a>, IRS Waives Diesel Fuel Penalty in Florida Due to Hurricane Irma</li> 
 <li><a href="https://www.irs.gov/newsroom/as-hurricane-irma-threatens-irs-urges-taxpayers-to-prepare-for-hurricanes-floods-and-other-disasters" target="_blank" rel="nofollow noopener"><u>IR-2017-145</u></a>, As Hurricane Irma Threatens, IRS Urges Taxpayers to Prepare for Hurricanes, Floods and Other Disasters</li> 
 <li><a href="https://www.irs.gov/es/newsroom/as-hurricane-irma-threatens-irs-urges-taxpayers-to-prepare-for-hurricanes-floods-and-other-disasters" target="_blank" rel="nofollow noopener"><u>IR-2017-145SP</u></a>, A la vez que el huracán Irma se convierte en una amenaza, IRS urge a contribuyentes a prepararse para huracanes, inundaciones y otros desastres</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida" target="_blank" rel="nofollow noopener"><u>FL-2017-04</u></a>,&nbsp;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.</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida" target="_blank" rel="nofollow noopener"><u>FL-2017-04SP</u></a>,&nbsp;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 IRS.</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico" target="_blank" rel="nofollow noopener"><u>PR-2017-01</u></a>, Tax Relief for Victims of Hurricane Irma in Puerto Rico</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico" target="_blank" rel="nofollow noopener"><u>PR-2017-01SP</u></a>, Ayuda tributaria para víctimas del huracán Irma en Puerto Rico</li> 
 <li><a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands" target="_blank" rel="nofollow noopener"><u>VI-2017-01</u></a>, Victims of Hurricane Irma that took place beginning on Sept.&nbsp;5, 2017 in parts of U.S. Virgin Islands may qualify for tax relief from the Internal Revenue Service.</li> 
</ul> 
<h3>Tax Tips</h3> 
<ul> 
 <li><a href="https://www.irs.gov/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief" target="_blank" rel="nofollow noopener"><u>SETT-2017-13</u></a>, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief</li> 
 <li><a href="https://www.irs.gov/es/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief" target="_blank" rel="nofollow noopener"><u>SETT-2017-13SP</u></a>, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario</li> 
</ul> 
<h3>Legal Guidance</h3> 
<ul> 
 <li><a href="https://www.irs.gov/pub/irs-drop/n-17-58.pdf" target="_blank" rel="nofollow noopener"><u>Notice 2017-58</u></a>,&nbsp;Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes Harvey, Irma, or Maria</li> 
 <li><a href="https://www.irs.gov/pub/irs-drop/n-17-55.pdf" target="_blank" rel="nofollow noopener"><u>Notice 2017-55</u></a>, Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria</li> 
 <li><a href="https://www.irs.gov/pub/irs-drop/n-17-49.pdf" target="_blank" rel="nofollow noopener"><u>Notice 2017-49</u></a>, Hurricane Harvey and Hurricane Irma Disaster Relief</li> 
</ul> 
<h3>Other Resources</h3> 
<ul> 
 <li><a href="https://www.irs.gov/newsroom/reconstructing-your-records" target="_blank" rel="nofollow noopener"><u>Reconstructing Your Records</u></a> — Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed.</li> 
 <li><a href="https://www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief" target="_blank" rel="nofollow noopener"><u>Client Identification</u></a> — Tax preparers who need to identify their clients may contact the IRS at <a href="http://tel:+8665625227" target="_blank" rel="nofollow noopener"><u>8665625227</u></a>&nbsp;or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.</li> 
 <li><a href="https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1" target="_blank" rel="nofollow noopener"><u>Disaster Assistance and Emergency Relief</u></a> — IRS information for individuals and businesses.</li> 
 <li><a href="https://www.irs.gov/tax-professionals/disaster-relief-resource-center-for-tax-professionals" target="_blank" rel="nofollow noopener"><u>Disaster Relief Resources for Tax Professionals</u></a> — Resources and assistance to members of the impacted payroll and practitioner community.</li> 
</ul> 
<p>For additional information provided by the federal government on disaster recovery, visit <a href="http://www.disasterassistance.gov/daip_en.portal" target="_blank" rel="nofollow noopener"><u>DisasterAssistance.gov</u></a>, Hurricanes <a href="https://www.usa.gov/hurricane-irma" target="_blank" rel="nofollow noopener"><u>Irma</u></a> and <a href="https://www.usa.gov/hurricane-maria" target="_blank" rel="nofollow noopener"><u>Maria</u></a>&nbsp;pages on USA.gov. The latest Federal Emergency Management Agency information related to Hurricanes <a href="https://www.fema.gov/hurricane-irma" target="_blank" rel="nofollow noopener"><u>Irma</u></a>&nbsp;and <a href="https://www.fema.gov/hurricane-maria" target="_blank" rel="nofollow noopener"><u>Maria</u></a>&nbsp;is also available.</p> 
<p>&nbsp;</p></div><div id="floating-share-button"></div><div class="article-content-footer"><div id="social-actions"></div></div><footer id="article-footer" role="contentinfo" class="article-author-wrapper article-author-footer"><div class="entity-actions" id="entity-actions-footer"><div class="tooltip-wrapper"><button class="button-follow button-secondary-medium  tooltip-trigger"><span class="text text-default">Follow</span><span class="text text-active">Following</span><span class="text text-active-hover">Unfollow</span><span class="accessible-text">George Mentz JD MBA CWM® - CEO Global Certifying Body</span></button><p class="tooltip tooltip-follow" role="tooltip">Sign in to follow this author</p></div></div><figure class="entity-image entity-image-user"><a href="https://www.linkedin.com/in/georgementz" ><img src="https://media-exp2.licdn.com/mpr/mpr/shrink_200_200/AAEAAQAAAAAAAAz2AAAAJDUzYjNkYTg3LTIwZGEtNDI2ZC04ZTA1LWZjNjNhZDk4MjJkNQ.jpg" alt="George Mentz JD MBA CWM® - CEO Global Certifying Body"></a></figure><div class="entity-content"><h2 class="entity-name" ><a href="https://www.linkedin.com/in/georgementz" >George Mentz JD MBA CWM® - CEO Global Certifying Body</a></h2><h3 class="entity-headline">CEO  - JD/MBA -  International Lawyer - Accredited Certification Training  -  Keynote Speaker - Award Winning Author</h3><ul class="entity-counts"><li><a href="/today/author/georgementz"><span class="count">104</span> articles</a></li></ul></div></footer><section id="related-content-vertical-list"></section><section id="comments"></section><section id="related-content-horizontal-images"></section><section id="top-content"></section><section class="article-end"><h3>Looking for more of the latest headlines on LinkedIn?</h3><a href="/" class="button-primary-medium">Discover more stories</a></section></article></div></div><div id="content-modal"></div><footer id="content-footer"></footer><code id="embedded-article-json" style="display: none;"><!--{"author":{"headline":"CEO  - JD/MBA -  International Lawyer - Accredited Certification Training  -  Keynote Speaker - Award Winning Author","name":"George Mentz JD MBA CWM® - CEO Global Certifying Body","totalDrafts":0,"image":{"width":200,"url":"https://media-exp2.licdn.com/mpr/mpr/shrink_200_200/AAEAAQAAAAAAAAz2AAAAJDUzYjNkYTg3LTIwZGEtNDI2ZC04ZTA1LWZjNjNhZDk4MjJkNQ.jpg","height":200},"isInfluencer":false,"pivotUrl":"https://www.linkedin.com/pulse-fe/api/v1/pivot?memberToken=CwEAAAFhkTKdKrb8iG1Qi-WIWoqhHAlJWOf-0vwik4_F4Grv2WVfZAdQp8tm","totalFollowings":0,"publicProfileUrl":"https://www.linkedin.com/in/georgementz","totalConnections":11777,"industryUrn":"urn:li:industry:76","totalFollowers":0,"lastName":"Mentz JD MBA CWM® - CEO Global Certifying Body","firstName":"George","followableEntityUrl":"https://www.linkedin.com/pulse-fe/api/v1/followableEntity?vanityName=georgementz","entityType":"MEMBER","urn":"urn:li:member:2187689","vanityName":"georgementz","isFollowing":false,"totalPosts":104,"canFollow":true,"memberToken":"CwEAAAFhkTKdKrb8iG1Qi-WIWoqhHAlJWOf-0vwik4_F4Grv2WVfZAdQp8tm"},"pubArticleUrn":"urn:li:linkedInArticle:6324313619286802432","permalink":"hurricane-relief-tax-tips-harvey-irma-maria-losses-george","ampUrl":"","url":"https://www.linkedin.com/pulse/hurricane-relief-tax-tips-harvey-irma-maria-losses-george","isLowQuality":true,"domain":"linkedin.com","isDraft":false,"commentsState":"OPEN","isCrawler":false,"articleContent":"\u003col\u003e \n \u003cli\u003eCasualty loss deduction&nbsp;- For qualified disaster-related personal casualty losses, the Act increases the $100 amount to $500 and provides that the 10% of AGI floor does not apply.\u003c/li\u003e \n \u003cli\u003eChild tax credit and earned income credit\u003c/li\u003e \n \u003cli\u003eRetirement plan (including IRA) distributions\u003c/li\u003e \n \u003cli\u003eRetirement plan loans\u003c/li\u003e \n \u003cli\u003eRecontributions of withdrawals for home purchases\u003c/li\u003e \n \u003cli\u003eEmployee retention credit\u003c/li\u003e \n \u003cli\u003eCharitable gifts for disaster relief\u003c/li\u003e \n\u003c/ol\u003e \n\u003cp\u003eThe IRS is providing help to the victims of Hurricane Harvey. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Harvey. For the latest news, check this page frequently.\u003c/p\u003e \n\u003ch3\u003eHurricane Harvey Relief\u003c/h3\u003e \n\u003cp\u003eThe IRS is offering relief to individuals who reside or have a business in Aransas, Austin, Bastrop, Bee, Bexar, Brazoria, Burleson, Caldwell, Calhoun, Chambers, Colorado, Comal, Dallas, De Witt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kleberg, Lavaca, Lee, Liberty, Madison, Matagorda, Milam, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Augustine, San Jacinto, San Patricio, Tarrant, Travis, Tyler, Victoria, Walker, Waller, Washington, and Wharton Counties.\u003c/p\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eTX-2017-09\u003c/u\u003e\u003c/a\u003e,Tax Relief for Victims of Hurricane Harvey in Texas\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eTX-2017-09SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán Harvey en Texas\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eNews Releases\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165\u003c/u\u003e\u003c/a\u003e, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165SP\u003c/u\u003e\u003c/a\u003e, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160\u003c/u\u003e\u003c/a\u003e, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eIR-2017-160, Sept. 26, 2017\u003c/p\u003e \n\u003cp\u003eWASHINGTON – The Internal Revenue Service today offered a rundown of key tax relief that has been made available to victims of Hurricanes Harvey, Irma and Maria.\u003c/p\u003e \n\u003cp\u003eIn general, the IRS is now providing relief to individuals and businesses anywhere in Florida, Georgia, Puerto Rico and the Virgin Islands, as well as parts of Texas. Because this relief postpones various tax deadlines, individuals and businesses will have until Jan. 31, 2018 to file any returns and pay any taxes due. Those eligible for the extra time include:\u003c/p\u003e \n\u003cul\u003e \n \u003cli\u003eIndividual filers whose tax-filing extension runs out on Oct. 16, 2017. Because tax payments related to these 2016 returns were originally due on April 18, 2017, those payments are not eligible for this relief.\u003c/li\u003e \n \u003cli\u003eBusiness filers, such as calendar-year partnerships, whose extensions ran out on Sept. 15, 2017.\u003c/li\u003e \n \u003cli\u003eQuarterly estimated tax payments due on Sept. 15, 2017 and Jan. 16, 2018.\u003c/li\u003e \n \u003cli\u003eQuarterly payroll and excise tax returns due on Oct. 31, 2017.\u003c/li\u003e \n \u003cli\u003eCalendar-year tax-exempt organizations&nbsp;&nbsp;whose 2016 extensions run out on Nov. 15, 2017.\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eA variety of other returns, payments and tax-related actions also qualify for additional time. See the \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-in-disaster-situations\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003edisaster relief\u003c/u\u003e\u003c/a\u003e page on IRS.gov for details on these and offer relief the IRS has offered since these hurricanes began hitting in August. The IRS also continues to closely monitor the aftermath of these storms, and additional updates for taxpayers and tax professionals will be posted to IRS.gov\u003c/p\u003e \n\u003cp\u003eBesides extra time to file and pay, the IRS offers other special assistance to disaster-area taxpayers. This includes the following:\u003c/p\u003e \n\u003cul\u003e \n \u003cli\u003eSpecial relief helps employer-sponsored leave-based donation programs aid hurricane victims. Under these programs, employees may forgo their vacation, sick or personal leave in exchange for cash payments the employer makes, before Jan. 1, 2019, to charities providing relief. Donated leave is not included in the employee’s income, and employers may deduct these cash payments to charity as a business expense.\u003c/li\u003e \n \u003cli\u003e401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to hurricane victims and members of their families. Under this broad-based relief, a retirement plan can allow a hurricane victim to take a hardship distribution or borrow up to the specified statutory limits from the victim’s retirement plan. It also means that a person who lives outside the disaster area can take out a retirement plan loan or hardship distribution and use it to assist a son, daughter, parent, grandparent or dependent who lived or worked in the disaster area. Hardship withdrawals must be made by Jan. 31, 2018.\u003c/li\u003e \n \u003cli\u003eThe IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due during the first 15 days of the disaster period. Check out the disaster relief page for the time periods that apply to each jurisdiction.\u003c/li\u003e \n \u003cli\u003eIndividuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2017 return normally filed next year), or the return for the prior year (2016). See \u003ca href=\"https://www.irs.gov/forms-pubs/about-publication-547\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePublication 547\u003c/u\u003e\u003c/a\u003e for details.\u003c/li\u003e \n \u003cli\u003eThe IRS is waiving the usual fees and expediting requests for copies of previously filed tax returns for disaster area taxpayers. This relief can be especially helpful to anyone whose copies of these documents were lost or destroyed by the hurricane.\u003c/li\u003e \n \u003cli\u003eIf disaster-area taxpayers are contacted by the IRS on a collection or examination matter, they should be sure to explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.\u003c/li\u003e \n \u003cli\u003eFurther details on these and other relief provisions can be found on the agency’s disaster relief page, as well as on the special pages for \u003ca href=\"https://www.irs.gov/newsroom/help-for-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eHurricane Harvey\u003c/u\u003e\u003c/a\u003e and \u003ca href=\"https://www.irs.gov/newsroom/help-for-victims-of-hurricanes-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eHurricanes Irma and Maria\u003c/u\u003e\u003c/a\u003e. For information on disaster recovery, visit \u003ca href=\"http://www.disasterassistance.gov/\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003edisasterassistance.gov\u003c/u\u003e\u003c/a\u003e.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160SP\u003c/u\u003e\u003c/a\u003e, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-reminds-partnerships-that-received-extensions-returns-due-sept-15-tax-relief-available-for-those-affected-by-hurricane-harvey-irs-monitoring-hurricane-irma-upcoming-deadline\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-148\u003c/u\u003e\u003c/a\u003e, IRS Reminds Partnerships that Received Extensions: Returns Due Sept. 15 Tax Relief Available for those Affected by Hurricane Harvey; IRS Monitoring Hurricane Irma, Upcoming Deadline\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-special-relief-to-encourage-leave-based-donation-programs-for-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-143\u003c/u\u003e\u003c/a\u003e, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/update-irs-waives-diesel-fuel-penalty-for-all-of-texas-due-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-142\u003c/u\u003e\u003c/a\u003e, Update: IRS Waives Diesel Fuel Penalty for All of Texas Due to Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-penalty-relief-for-partnerships-that-filed-late-returns-in-2017\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-141\u003c/u\u003e\u003c/a\u003e, IRS Provides Penalty Relief for Partnerships that Filed Late Returns in 2017\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-waives-diesel-fuel-penalty-due-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-139\u003c/u\u003e\u003c/a\u003e, IRS Waives Diesel Fuel Penalty Due to Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-138\u003c/u\u003e\u003c/a\u003e, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-138SP\u003c/u\u003e\u003c/a\u003e, Planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/beware-of-fake-charity-scams-relating-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-137\u003c/u\u003e\u003c/a\u003e, Beware of Fake Charity Scams Relating to Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/beware-of-fake-charity-scams-relating-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-137SP,\u003c/u\u003e\u003c/a\u003e&nbsp;Cuidado con estafas de organizaciones benéficas falsas relacionadas con el huracán Harvey&nbsp;\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-135\u003c/u\u003e\u003c/a\u003e, IRS Gives Tax Relief to Victims of Hurricane Harvey; Parts of Texas Now Eligible; Extension Filers Have Until Jan. 31 to File\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-135SP\u003c/u\u003e\u003c/a\u003e, IRS otorga alivio tributario a víctimas del huracán Harvey; parte de Texas es elegible; aquellos que presentan con prórroga tienen hasta el 31 de enero\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eTax Tips\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13\u003c/u\u003e\u003c/a\u003e, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13SP\u003c/u\u003e\u003c/a\u003e, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eLegal Guidance\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-58.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017–58\u003c/u\u003e\u003c/a\u003e, Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes\u003c/li\u003e \n \u003cli\u003eHarvey, Irma, or Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-49.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-49\u003c/u\u003e\u003c/a\u003e, Hurricane Harvey and Hurricane Irma Disaster Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/a-17-11.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eAnnouncement 2017-11\u003c/u\u003e\u003c/a\u003e, Relief for Victims of Hurricane Harvey\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eDisaster relief information for charitable organizations\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003cu\u003ePublication 3833\u003c/u\u003e, Disaster Relief: Providing Assistance Through Charitable Organizations\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.stayexempt.irs.gov/home/depth-topics/depth-topics\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eTwo-part mini-course on disaster relief\u003c/u\u003e\u003c/a\u003e\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/charities-non-profits/exempt-organizations-select-check\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eExempt Organizations Select Check\u003c/u\u003e\u003c/a\u003e\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eOther Resources\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/reconstructing-records-after-a-natural-disaster-or-casualty-loss-irs-provides-tips-to-help-taxpayers\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFS-2017-11\u003c/u\u003e\u003c/a\u003e, Reconstructing Records After a Natural Disaster or Casualty Loss; IRS Provides Tips to Help Taxpayers&nbsp;\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eClient Identification\u003c/u\u003e\u003c/a\u003e — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Assistance and Emergency Relief\u003c/u\u003e\u003c/a\u003e — IRS information for individuals and businesses.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/disaster-relief-resource-center-for-tax-professionals\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Relief Resources for Tax Professionals\u003c/u\u003e\u003c/a\u003e — Resources and assistance to members of the impacted payroll and practitioner community.\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eFor additional information provided by the federal government on disaster recovery, visit the \u003ca href=\"https://www.usa.gov/hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eHurricane Harvey\u003c/u\u003e\u003c/a\u003e page on USA.gov. For the latest Federal Emergency Management Agency information on Hurricane Harvey please visit their \u003ca href=\"https://www.fema.gov/hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ededicated page\u003c/u\u003e\u003c/a\u003e.\u003c/p\u003e \n\u003cp\u003eThe IRS is providing help to the victims of Hurricanes Irma and Maria. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas.\u003c/p\u003e \n\u003cp\u003eSo far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricanes Irma and Maria:\u003c/p\u003e \n\u003ch3\u003eHurricane Maria\u003c/h3\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eU.S. Virgin Islands\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e:&nbsp;The islands of St. Croix, St. John, and St. Thomas.\u003c/p\u003e \n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003ePuerto Rico\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the Commonwealth of Puerto Rico. This represents all 78 municipalities of Puerto Rico.&nbsp;\u003c/p\u003e \n\u003ch3\u003eHurricane Irma\u003c/h3\u003e \n\u003cp\u003eIn\u003cstrong\u003e \u003c/strong\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eU.S. Virgin Islands\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The islands of St. Croix, St. John, and St. Thomas.\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003ePuerto Rico\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The municipalities of Adjuntas, Aguas Buenas, Barranquitas, Bayamón, Camuy, Carolina, Cataño, Ciales, Comerío, Culebra, Canóvanas, Dorado, Fajardo, Guaynabo, Gurabo, Hatillo, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Orocovis, Patillas, Quebradillas, Salinas, San Juan, Toa Baja, Utuado, Vega Baja, Vieques, and Yauco.\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eFlorida\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Florida. This represents all 67 counties of Florida.\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eGeorgia\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Georgia. This represents all 159 counties of Georgia.\u003c/p\u003e \n\u003cp\u003eWe are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricanes Irma and Maria. For the latest news, check this page frequently.\u003c/p\u003e \n\u003ch3\u003eNews Releases\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/node/52131\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-168\u003c/u\u003e\u003c/a\u003e, IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-provides-tax-relief-to-residents-of-puerto-rico-and-the-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-168SP\u003c/u\u003e\u003c/a\u003e, IRS provee alivio tributario a residentes de Puerto Rico y las Islas Vírgenes de los Estados Unidos\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-seminole-tribe-of-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFL-2017-06\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Irma in Seminole Tribe of Florida\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165\u003c/u\u003e\u003c/a\u003e, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165SP\u003c/u\u003e\u003c/a\u003e, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160\u003c/u\u003e\u003c/a\u003e, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160SP\u003c/u\u003e\u003c/a\u003e, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/update-irs-extends-waiver-of-diesel-fuel-penalty-following-continuing-shortage-of-undyed-diesel-due-to-hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-159\u003c/u\u003e\u003c/a\u003e, Update: IRS Extends Waiver of Diesel Fuel Penalty Following Continuing Shortage of Undyed Diesel Due to Hurricane Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-02\u003c/u\u003e\u003c/a\u003e,&nbsp;Tax Relief for Victims of Hurricane Maria in Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-02SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán María en Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eVI-2017-02\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Maria in U.S. Virgin Islands\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eVI-2017-02SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán María en U.S. Virgin Islands\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eGA-2017-02\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Irma in Georgia\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eGA-2017-02SP\u003c/u\u003e\u003c/a\u003e, Alivio tributario para víctimas del huracán Irma en Georgia\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-limited-waiver-of-fuel-penalty-due-to-hurricane-irma-response-follows-shortage-of-ultra-low-sulfur-diesel\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-157\u003c/u\u003e\u003c/a\u003e, IRS Provides Limited Waiver of Fuel Penalty Due to Hurricane Irma; Response Follows Shortage of Ultra Low Sulfur Diesel\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/all-of-georgia-now-eligible-for-disaster-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-156\u003c/u\u003e\u003c/a\u003e, All of Georgia Now Eligible for Disaster Tax Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/all-of-georgia-now-eligible-for-disaster-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-156SP\u003c/u\u003e\u003c/a\u003e, Estado de Georgia elegible para alivio tributario por desastre\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-expands-tax-relief-to-victims-of-hurricane-irma-in-florida-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-155\u003c/u\u003e\u003c/a\u003e, IRS Expands Tax Relief to Victims of Hurricane Irma in Florida; Extension Files Have Until Jan. 31 to File\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-expands-tax-relief-to-victims-of-hurricane-irma-in-florida-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-155SP\u003c/u\u003e\u003c/a\u003e, IRS expande alivio tributario a víctimas del huracán Irma en Florida; quienes presentan con prórroga tienes hasta el 31 de enero\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-special-relief-to-encourage-leave-based-donation-programs-for-victims-of-hurricane-and-tropical-storm-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-154\u003c/u\u003e\u003c/a\u003e, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane and Tropical Storm Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/like-harvey-retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-151\u003c/u\u003e\u003c/a\u003e, Like Harvey, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/like-harvey-retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-Irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-151SP\u003c/u\u003e\u003c/a\u003e, Al igual que para Harvey, planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-irma-like-harvey-extension-filers-have-until-jan-31-to-file-additional-relief-planned\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-150\u003c/u\u003e\u003c/a\u003e, IRS Gives Tax Relief to Victims of Hurricane Irma; Like Harvey, Extension Filers Have Until Jan. 31 to File; Additional Relief Planned\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-irma-like-harvey-extension-filers-have-until-jan-31-to-file-additional-relief-planned\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-150SP\u003c/u\u003e\u003c/a\u003e, IRS otorga alivio tributario a víctimas del huracán Irma; al igual que para Harvey, quienes presentan con prórroga tienen hasta el 31 de enero\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-waives-diesel-fuel-penalty-in-florida-due-to-hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-149\u003c/u\u003e\u003c/a\u003e, IRS Waives Diesel Fuel Penalty in Florida Due to Hurricane Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/as-hurricane-irma-threatens-irs-urges-taxpayers-to-prepare-for-hurricanes-floods-and-other-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-145\u003c/u\u003e\u003c/a\u003e, As Hurricane Irma Threatens, IRS Urges Taxpayers to Prepare for Hurricanes, Floods and Other Disasters\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/as-hurricane-irma-threatens-irs-urges-taxpayers-to-prepare-for-hurricanes-floods-and-other-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-145SP\u003c/u\u003e\u003c/a\u003e, A la vez que el huracán Irma se convierte en una amenaza, IRS urge a contribuyentes a prepararse para huracanes, inundaciones y otros desastres\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFL-2017-04\u003c/u\u003e\u003c/a\u003e,&nbsp;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.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFL-2017-04SP\u003c/u\u003e\u003c/a\u003e,&nbsp;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 IRS.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-01\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Irma in Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-01SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán Irma en Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eVI-2017-01\u003c/u\u003e\u003c/a\u003e, Victims of Hurricane Irma that took place beginning on Sept.&nbsp;5, 2017 in parts of U.S. Virgin Islands may qualify for tax relief from the Internal Revenue Service.\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eTax Tips\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13\u003c/u\u003e\u003c/a\u003e, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13SP\u003c/u\u003e\u003c/a\u003e, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eLegal Guidance\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-58.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-58\u003c/u\u003e\u003c/a\u003e,&nbsp;Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes Harvey, Irma, or Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-55.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-55\u003c/u\u003e\u003c/a\u003e, Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-49.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-49\u003c/u\u003e\u003c/a\u003e, Hurricane Harvey and Hurricane Irma Disaster Relief\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eOther Resources\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/reconstructing-your-records\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eReconstructing Your Records\u003c/u\u003e\u003c/a\u003e — Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eClient Identification\u003c/u\u003e\u003c/a\u003e — Tax preparers who need to identify their clients may contact the IRS at \u003ca href=\"http://tel:+8665625227\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003e8665625227\u003c/u\u003e\u003c/a\u003e&nbsp;or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Assistance and Emergency Relief\u003c/u\u003e\u003c/a\u003e — IRS information for individuals and businesses.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/disaster-relief-resource-center-for-tax-professionals\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Relief Resources for Tax Professionals\u003c/u\u003e\u003c/a\u003e — Resources and assistance to members of the impacted payroll and practitioner community.\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eFor additional information provided by the federal government on disaster recovery, visit \u003ca href=\"http://www.disasterassistance.gov/daip_en.portal\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisasterAssistance.gov\u003c/u\u003e\u003c/a\u003e, Hurricanes \u003ca href=\"https://www.usa.gov/hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIrma\u003c/u\u003e\u003c/a\u003e and \u003ca href=\"https://www.usa.gov/hurricane-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eMaria\u003c/u\u003e\u003c/a\u003e&nbsp;pages on USA.gov. The latest Federal Emergency Management Agency information related to Hurricanes \u003ca href=\"https://www.fema.gov/hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIrma\u003c/u\u003e\u003c/a\u003e&nbsp;and \u003ca href=\"https://www.fema.gov/hurricane-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eMaria\u003c/u\u003e\u003c/a\u003e&nbsp;is also available.\u003c/p\u003e \n\u003cp\u003e&nbsp;\u003c/p\u003e","commentingDisabled":false,"editor":false,"canShowParsedContent":true,"saved":false,"fullTextWithMarkup":"\u003col\u003e \n \u003cli\u003eCasualty loss deduction&nbsp;- For qualified disaster-related personal casualty losses, the Act increases the $100 amount to $500 and provides that the 10% of AGI floor does not apply.\u003c/li\u003e \n \u003cli\u003eChild tax credit and earned income credit\u003c/li\u003e \n \u003cli\u003eRetirement plan (including IRA) distributions\u003c/li\u003e \n \u003cli\u003eRetirement plan loans\u003c/li\u003e \n \u003cli\u003eRecontributions of withdrawals for home purchases\u003c/li\u003e \n \u003cli\u003eEmployee retention credit\u003c/li\u003e \n \u003cli\u003eCharitable gifts for disaster relief\u003c/li\u003e \n\u003c/ol\u003e \n\u003cp\u003eThe IRS is providing help to the victims of Hurricane Harvey. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Harvey. For the latest news, check this page frequently.\u003c/p\u003e \n\u003ch3\u003eHurricane Harvey Relief\u003c/h3\u003e \n\u003cp\u003eThe IRS is offering relief to individuals who reside or have a business in Aransas, Austin, Bastrop, Bee, Bexar, Brazoria, Burleson, Caldwell, Calhoun, Chambers, Colorado, Comal, Dallas, De Witt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kleberg, Lavaca, Lee, Liberty, Madison, Matagorda, Milam, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Augustine, San Jacinto, San Patricio, Tarrant, Travis, Tyler, Victoria, Walker, Waller, Washington, and Wharton Counties.\u003c/p\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eTX-2017-09\u003c/u\u003e\u003c/a\u003e,Tax Relief for Victims of Hurricane Harvey in Texas\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-harvey-in-texas\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eTX-2017-09SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán Harvey en Texas\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eNews Releases\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165\u003c/u\u003e\u003c/a\u003e, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165SP\u003c/u\u003e\u003c/a\u003e, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160\u003c/u\u003e\u003c/a\u003e, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eIR-2017-160, Sept. 26, 2017\u003c/p\u003e \n\u003cp\u003eWASHINGTON – The Internal Revenue Service today offered a rundown of key tax relief that has been made available to victims of Hurricanes Harvey, Irma and Maria.\u003c/p\u003e \n\u003cp\u003eIn general, the IRS is now providing relief to individuals and businesses anywhere in Florida, Georgia, Puerto Rico and the Virgin Islands, as well as parts of Texas. Because this relief postpones various tax deadlines, individuals and businesses will have until Jan. 31, 2018 to file any returns and pay any taxes due. Those eligible for the extra time include:\u003c/p\u003e \n\u003cul\u003e \n \u003cli\u003eIndividual filers whose tax-filing extension runs out on Oct. 16, 2017. Because tax payments related to these 2016 returns were originally due on April 18, 2017, those payments are not eligible for this relief.\u003c/li\u003e \n \u003cli\u003eBusiness filers, such as calendar-year partnerships, whose extensions ran out on Sept. 15, 2017.\u003c/li\u003e \n \u003cli\u003eQuarterly estimated tax payments due on Sept. 15, 2017 and Jan. 16, 2018.\u003c/li\u003e \n \u003cli\u003eQuarterly payroll and excise tax returns due on Oct. 31, 2017.\u003c/li\u003e \n \u003cli\u003eCalendar-year tax-exempt organizations&nbsp;&nbsp;whose 2016 extensions run out on Nov. 15, 2017.\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eA variety of other returns, payments and tax-related actions also qualify for additional time. See the \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-in-disaster-situations\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003edisaster relief\u003c/u\u003e\u003c/a\u003e page on IRS.gov for details on these and offer relief the IRS has offered since these hurricanes began hitting in August. The IRS also continues to closely monitor the aftermath of these storms, and additional updates for taxpayers and tax professionals will be posted to IRS.gov\u003c/p\u003e \n\u003cp\u003eBesides extra time to file and pay, the IRS offers other special assistance to disaster-area taxpayers. This includes the following:\u003c/p\u003e \n\u003cul\u003e \n \u003cli\u003eSpecial relief helps employer-sponsored leave-based donation programs aid hurricane victims. Under these programs, employees may forgo their vacation, sick or personal leave in exchange for cash payments the employer makes, before Jan. 1, 2019, to charities providing relief. Donated leave is not included in the employee’s income, and employers may deduct these cash payments to charity as a business expense.\u003c/li\u003e \n \u003cli\u003e401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to hurricane victims and members of their families. Under this broad-based relief, a retirement plan can allow a hurricane victim to take a hardship distribution or borrow up to the specified statutory limits from the victim’s retirement plan. It also means that a person who lives outside the disaster area can take out a retirement plan loan or hardship distribution and use it to assist a son, daughter, parent, grandparent or dependent who lived or worked in the disaster area. Hardship withdrawals must be made by Jan. 31, 2018.\u003c/li\u003e \n \u003cli\u003eThe IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due during the first 15 days of the disaster period. Check out the disaster relief page for the time periods that apply to each jurisdiction.\u003c/li\u003e \n \u003cli\u003eIndividuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2017 return normally filed next year), or the return for the prior year (2016). See \u003ca href=\"https://www.irs.gov/forms-pubs/about-publication-547\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePublication 547\u003c/u\u003e\u003c/a\u003e for details.\u003c/li\u003e \n \u003cli\u003eThe IRS is waiving the usual fees and expediting requests for copies of previously filed tax returns for disaster area taxpayers. This relief can be especially helpful to anyone whose copies of these documents were lost or destroyed by the hurricane.\u003c/li\u003e \n \u003cli\u003eIf disaster-area taxpayers are contacted by the IRS on a collection or examination matter, they should be sure to explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.\u003c/li\u003e \n \u003cli\u003eFurther details on these and other relief provisions can be found on the agency’s disaster relief page, as well as on the special pages for \u003ca href=\"https://www.irs.gov/newsroom/help-for-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eHurricane Harvey\u003c/u\u003e\u003c/a\u003e and \u003ca href=\"https://www.irs.gov/newsroom/help-for-victims-of-hurricanes-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eHurricanes Irma and Maria\u003c/u\u003e\u003c/a\u003e. For information on disaster recovery, visit \u003ca href=\"http://www.disasterassistance.gov/\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003edisasterassistance.gov\u003c/u\u003e\u003c/a\u003e.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160SP\u003c/u\u003e\u003c/a\u003e, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-reminds-partnerships-that-received-extensions-returns-due-sept-15-tax-relief-available-for-those-affected-by-hurricane-harvey-irs-monitoring-hurricane-irma-upcoming-deadline\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-148\u003c/u\u003e\u003c/a\u003e, IRS Reminds Partnerships that Received Extensions: Returns Due Sept. 15 Tax Relief Available for those Affected by Hurricane Harvey; IRS Monitoring Hurricane Irma, Upcoming Deadline\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-special-relief-to-encourage-leave-based-donation-programs-for-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-143\u003c/u\u003e\u003c/a\u003e, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/update-irs-waives-diesel-fuel-penalty-for-all-of-texas-due-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-142\u003c/u\u003e\u003c/a\u003e, Update: IRS Waives Diesel Fuel Penalty for All of Texas Due to Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-penalty-relief-for-partnerships-that-filed-late-returns-in-2017\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-141\u003c/u\u003e\u003c/a\u003e, IRS Provides Penalty Relief for Partnerships that Filed Late Returns in 2017\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-waives-diesel-fuel-penalty-due-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-139\u003c/u\u003e\u003c/a\u003e, IRS Waives Diesel Fuel Penalty Due to Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-138\u003c/u\u003e\u003c/a\u003e, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-138SP\u003c/u\u003e\u003c/a\u003e, Planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/beware-of-fake-charity-scams-relating-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-137\u003c/u\u003e\u003c/a\u003e, Beware of Fake Charity Scams Relating to Hurricane Harvey\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/beware-of-fake-charity-scams-relating-to-hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-137SP,\u003c/u\u003e\u003c/a\u003e&nbsp;Cuidado con estafas de organizaciones benéficas falsas relacionadas con el huracán Harvey&nbsp;\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-135\u003c/u\u003e\u003c/a\u003e, IRS Gives Tax Relief to Victims of Hurricane Harvey; Parts of Texas Now Eligible; Extension Filers Have Until Jan. 31 to File\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-135SP\u003c/u\u003e\u003c/a\u003e, IRS otorga alivio tributario a víctimas del huracán Harvey; parte de Texas es elegible; aquellos que presentan con prórroga tienen hasta el 31 de enero\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eTax Tips\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13\u003c/u\u003e\u003c/a\u003e, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13SP\u003c/u\u003e\u003c/a\u003e, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eLegal Guidance\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-58.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017–58\u003c/u\u003e\u003c/a\u003e, Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes\u003c/li\u003e \n \u003cli\u003eHarvey, Irma, or Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-49.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-49\u003c/u\u003e\u003c/a\u003e, Hurricane Harvey and Hurricane Irma Disaster Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/a-17-11.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eAnnouncement 2017-11\u003c/u\u003e\u003c/a\u003e, Relief for Victims of Hurricane Harvey\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eDisaster relief information for charitable organizations\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003cu\u003ePublication 3833\u003c/u\u003e, Disaster Relief: Providing Assistance Through Charitable Organizations\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.stayexempt.irs.gov/home/depth-topics/depth-topics\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eTwo-part mini-course on disaster relief\u003c/u\u003e\u003c/a\u003e\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/charities-non-profits/exempt-organizations-select-check\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eExempt Organizations Select Check\u003c/u\u003e\u003c/a\u003e\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eOther Resources\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/reconstructing-records-after-a-natural-disaster-or-casualty-loss-irs-provides-tips-to-help-taxpayers\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFS-2017-11\u003c/u\u003e\u003c/a\u003e, Reconstructing Records After a Natural Disaster or Casualty Loss; IRS Provides Tips to Help Taxpayers&nbsp;\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eClient Identification\u003c/u\u003e\u003c/a\u003e — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Assistance and Emergency Relief\u003c/u\u003e\u003c/a\u003e — IRS information for individuals and businesses.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/disaster-relief-resource-center-for-tax-professionals\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Relief Resources for Tax Professionals\u003c/u\u003e\u003c/a\u003e — Resources and assistance to members of the impacted payroll and practitioner community.\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eFor additional information provided by the federal government on disaster recovery, visit the \u003ca href=\"https://www.usa.gov/hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eHurricane Harvey\u003c/u\u003e\u003c/a\u003e page on USA.gov. For the latest Federal Emergency Management Agency information on Hurricane Harvey please visit their \u003ca href=\"https://www.fema.gov/hurricane-harvey\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ededicated page\u003c/u\u003e\u003c/a\u003e.\u003c/p\u003e \n\u003cp\u003eThe IRS is providing help to the victims of Hurricanes Irma and Maria. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas.\u003c/p\u003e \n\u003cp\u003eSo far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricanes Irma and Maria:\u003c/p\u003e \n\u003ch3\u003eHurricane Maria\u003c/h3\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eU.S. Virgin Islands\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e:&nbsp;The islands of St. Croix, St. John, and St. Thomas.\u003c/p\u003e \n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003ePuerto Rico\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the Commonwealth of Puerto Rico. This represents all 78 municipalities of Puerto Rico.&nbsp;\u003c/p\u003e \n\u003ch3\u003eHurricane Irma\u003c/h3\u003e \n\u003cp\u003eIn\u003cstrong\u003e \u003c/strong\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eU.S. Virgin Islands\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The islands of St. Croix, St. John, and St. Thomas.\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003ePuerto Rico\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The municipalities of Adjuntas, Aguas Buenas, Barranquitas, Bayamón, Camuy, Carolina, Cataño, Ciales, Comerío, Culebra, Canóvanas, Dorado, Fajardo, Guaynabo, Gurabo, Hatillo, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Orocovis, Patillas, Quebradillas, Salinas, San Juan, Toa Baja, Utuado, Vega Baja, Vieques, and Yauco.\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eFlorida\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Florida. This represents all 67 counties of Florida.\u003c/p\u003e \n\u003cp\u003eIn \u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cstrong\u003e\u003cu\u003eGeorgia\u003c/u\u003e\u003c/strong\u003e\u003c/a\u003e: The IRS is now offering expanded relief to any area designated by FEMA, as qualifying for either individual assistance or public assistance in the State of Georgia. This represents all 159 counties of Georgia.\u003c/p\u003e \n\u003cp\u003eWe are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricanes Irma and Maria. For the latest news, check this page frequently.\u003c/p\u003e \n\u003ch3\u003eNews Releases\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/node/52131\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-168\u003c/u\u003e\u003c/a\u003e, IRS Provides Tax Relief to Residents of Puerto Rico and the Virgin Islands\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-provides-tax-relief-to-residents-of-puerto-rico-and-the-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-168SP\u003c/u\u003e\u003c/a\u003e, IRS provee alivio tributario a residentes de Puerto Rico y las Islas Vírgenes de los Estados Unidos\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-seminole-tribe-of-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFL-2017-06\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Irma in Seminole Tribe of Florida\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165\u003c/u\u003e\u003c/a\u003e, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/low-income-housing-units-nationwide-may-be-offered-to-displaced-victims-of-hurricanes-harvey-irma-and-other-recent-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-165SP\u003c/u\u003e\u003c/a\u003e, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160\u003c/u\u003e\u003c/a\u003e, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-offers-help-to-hurricane-victims-a-recap-of-key-tax-relief-provisions-available-following-harvey-irma-and-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-160SP\u003c/u\u003e\u003c/a\u003e, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/update-irs-extends-waiver-of-diesel-fuel-penalty-following-continuing-shortage-of-undyed-diesel-due-to-hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-159\u003c/u\u003e\u003c/a\u003e, Update: IRS Extends Waiver of Diesel Fuel Penalty Following Continuing Shortage of Undyed Diesel Due to Hurricane Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-02\u003c/u\u003e\u003c/a\u003e,&nbsp;Tax Relief for Victims of Hurricane Maria in Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-02SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán María en Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eVI-2017-02\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Maria in U.S. Virgin Islands\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-maria-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eVI-2017-02SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán María en U.S. Virgin Islands\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eGA-2017-02\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Irma in Georgia\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-georgia\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eGA-2017-02SP\u003c/u\u003e\u003c/a\u003e, Alivio tributario para víctimas del huracán Irma en Georgia\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-limited-waiver-of-fuel-penalty-due-to-hurricane-irma-response-follows-shortage-of-ultra-low-sulfur-diesel\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-157\u003c/u\u003e\u003c/a\u003e, IRS Provides Limited Waiver of Fuel Penalty Due to Hurricane Irma; Response Follows Shortage of Ultra Low Sulfur Diesel\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/all-of-georgia-now-eligible-for-disaster-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-156\u003c/u\u003e\u003c/a\u003e, All of Georgia Now Eligible for Disaster Tax Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/all-of-georgia-now-eligible-for-disaster-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-156SP\u003c/u\u003e\u003c/a\u003e, Estado de Georgia elegible para alivio tributario por desastre\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-expands-tax-relief-to-victims-of-hurricane-irma-in-florida-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-155\u003c/u\u003e\u003c/a\u003e, IRS Expands Tax Relief to Victims of Hurricane Irma in Florida; Extension Files Have Until Jan. 31 to File\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-expands-tax-relief-to-victims-of-hurricane-irma-in-florida-extension-filers-have-until-jan-31-to-file\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-155SP\u003c/u\u003e\u003c/a\u003e, IRS expande alivio tributario a víctimas del huracán Irma en Florida; quienes presentan con prórroga tienes hasta el 31 de enero\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-provides-special-relief-to-encourage-leave-based-donation-programs-for-victims-of-hurricane-and-tropical-storm-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-154\u003c/u\u003e\u003c/a\u003e, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane and Tropical Storm Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/like-harvey-retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-151\u003c/u\u003e\u003c/a\u003e, Like Harvey, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/like-harvey-retirement-plans-can-make-loans-hardship-distributions-to-victims-of-hurricane-Irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-151SP\u003c/u\u003e\u003c/a\u003e, Al igual que para Harvey, planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-irma-like-harvey-extension-filers-have-until-jan-31-to-file-additional-relief-planned\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-150\u003c/u\u003e\u003c/a\u003e, IRS Gives Tax Relief to Victims of Hurricane Irma; Like Harvey, Extension Filers Have Until Jan. 31 to File; Additional Relief Planned\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-irma-like-harvey-extension-filers-have-until-jan-31-to-file-additional-relief-planned\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-150SP\u003c/u\u003e\u003c/a\u003e, IRS otorga alivio tributario a víctimas del huracán Irma; al igual que para Harvey, quienes presentan con prórroga tienen hasta el 31 de enero\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/irs-waives-diesel-fuel-penalty-in-florida-due-to-hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-149\u003c/u\u003e\u003c/a\u003e, IRS Waives Diesel Fuel Penalty in Florida Due to Hurricane Irma\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/as-hurricane-irma-threatens-irs-urges-taxpayers-to-prepare-for-hurricanes-floods-and-other-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-145\u003c/u\u003e\u003c/a\u003e, As Hurricane Irma Threatens, IRS Urges Taxpayers to Prepare for Hurricanes, Floods and Other Disasters\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/as-hurricane-irma-threatens-irs-urges-taxpayers-to-prepare-for-hurricanes-floods-and-other-disasters\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIR-2017-145SP\u003c/u\u003e\u003c/a\u003e, A la vez que el huracán Irma se convierte en una amenaza, IRS urge a contribuyentes a prepararse para huracanes, inundaciones y otros desastres\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFL-2017-04\u003c/u\u003e\u003c/a\u003e,&nbsp;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.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eFL-2017-04SP\u003c/u\u003e\u003c/a\u003e,&nbsp;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 IRS.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-01\u003c/u\u003e\u003c/a\u003e, Tax Relief for Victims of Hurricane Irma in Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-relief-for-victims-of-hurricane-irma-in-puerto-rico\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003ePR-2017-01SP\u003c/u\u003e\u003c/a\u003e, Ayuda tributaria para víctimas del huracán Irma en Puerto Rico\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-us-virgin-islands\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eVI-2017-01\u003c/u\u003e\u003c/a\u003e, Victims of Hurricane Irma that took place beginning on Sept.&nbsp;5, 2017 in parts of U.S. Virgin Islands may qualify for tax relief from the Internal Revenue Service.\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eTax Tips\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13\u003c/u\u003e\u003c/a\u003e, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/es/newsroom/tax-exempt-organizations-affected-by-hurricanes-harvey-and-irma-granted-tax-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eSETT-2017-13SP\u003c/u\u003e\u003c/a\u003e, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eLegal Guidance\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-58.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-58\u003c/u\u003e\u003c/a\u003e,&nbsp;Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes Harvey, Irma, or Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-55.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-55\u003c/u\u003e\u003c/a\u003e, Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/pub/irs-drop/n-17-49.pdf\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eNotice 2017-49\u003c/u\u003e\u003c/a\u003e, Hurricane Harvey and Hurricane Irma Disaster Relief\u003c/li\u003e \n\u003c/ul\u003e \n\u003ch3\u003eOther Resources\u003c/h3\u003e \n\u003cul\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/newsroom/reconstructing-your-records\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eReconstructing Your Records\u003c/u\u003e\u003c/a\u003e — Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/bulk-requests-from-practitioners-for-disaster-relief\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eClient Identification\u003c/u\u003e\u003c/a\u003e — Tax preparers who need to identify their clients may contact the IRS at \u003ca href=\"http://tel:+8665625227\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003e8665625227\u003c/u\u003e\u003c/a\u003e&nbsp;or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses-1\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Assistance and Emergency Relief\u003c/u\u003e\u003c/a\u003e — IRS information for individuals and businesses.\u003c/li\u003e \n \u003cli\u003e\u003ca href=\"https://www.irs.gov/tax-professionals/disaster-relief-resource-center-for-tax-professionals\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisaster Relief Resources for Tax Professionals\u003c/u\u003e\u003c/a\u003e — Resources and assistance to members of the impacted payroll and practitioner community.\u003c/li\u003e \n\u003c/ul\u003e \n\u003cp\u003eFor additional information provided by the federal government on disaster recovery, visit \u003ca href=\"http://www.disasterassistance.gov/daip_en.portal\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eDisasterAssistance.gov\u003c/u\u003e\u003c/a\u003e, Hurricanes \u003ca href=\"https://www.usa.gov/hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIrma\u003c/u\u003e\u003c/a\u003e and \u003ca href=\"https://www.usa.gov/hurricane-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eMaria\u003c/u\u003e\u003c/a\u003e&nbsp;pages on USA.gov. The latest Federal Emergency Management Agency information related to Hurricanes \u003ca href=\"https://www.fema.gov/hurricane-irma\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eIrma\u003c/u\u003e\u003c/a\u003e&nbsp;and \u003ca href=\"https://www.fema.gov/hurricane-maria\" target=\"_blank\" rel=\"nofollow noopener\"\u003e\u003cu\u003eMaria\u003c/u\u003e\u003c/a\u003e&nbsp;is also available.\u003c/p\u003e \n\u003cp\u003e&nbsp;\u003c/p\u003e","authorTwitterHandle":"GeorgeMentz","originalAuthor":false,"entityType":"ARTICLE","canonicalUrl":"https://www.linkedin.com/pulse/hurricane-relief-tax-tips-harvey-irma-maria-losses-george","urn":"urn:li:article:7201079141095130435","publishedDate":1507834036000,"canonical":"https://www.linkedin.com/pulse/hurricane-relief-tax-tips-harvey-irma-maria-losses-george","title":"Hurricane Relief - Tax Tips - Harvey Irma Maria - Casualty Losses - Loans and more.","articleId":"7201079141095130435","noDisplayImage":"https://static-exp2.licdn.com/sc/p/com.linkedin.pulse-web%3Apulse-web-static-content%2B0.2.159/f/%2Fpulse-web-frontend%2Fimages%2Fwalter%2Farticle%2Fpublished_on_linkedin.png","isGuest":true,"images":[{"width":757,"caption":"","url":"https://media-exp2.licdn.com/mpr/mpr/AAIA_wDGAAAAAQAAAAAAAAsGAAAAJDIwMTVmYzkyLWRkNTgtNDQzYi1iMDdhLTc2YTE2YjFlODdkNA.jpg","height":452}],"updatedDate":1507835066000,"summary":"Casualty loss deduction - For qualified disaster-related personal casualty losses, the Act increases the $100 amount to $500 and provides that the 10%","displayImage":{"url":"https://media-exp2.licdn.com/mpr/mpr/shrinknp_400_400/AAIA_wDGAAAAAQAAAAAAAAsGAAAAJDIwMTVmYzkyLWRkNTgtNDQzYi1iMDdhLTc2YTE2YjFlODdkNA.jpg"},"lq":true}--></code>
      
    
        
            




  </main> 


        
        
      
      
        
      
    
        
            
            








      
      
    
    

  

    
    






      
    
  
      
      

      
        
      



































































































  
    

    

    

    
    

    

    

    

    

    

    
  


  

    
    
    




      
    
  
      
      

      
        
      




  
  




    
  






    
    
      
    

    
    
      
    

    
    
    







    
    
        
            
          
      
  

    
    

    
    

    
    

    
    
    

    
    

    

    


    

    

    

    

    

    

    
    
      







    
  



  
    
        
      
  


    

    

    
    
    













 
 
 
 
 




















  


    
      
        
          
            
                
                  
                    <script type="text/javascript" src="https://static-exp2.licdn.com/scds/concat/common/js?h=a06jpss2hf43xwxobn0gl598m-44hhbxag3hinac547ym9vby09-5jratctnqzzuc1057yivxswgf-9zz2lhu3eq1epk7sq1t8cdb5s-eound1d1xhqm86h7g2p57b94l-edgsl2z4e4gk56cy2m5kbpp1q-acgipb6zomeaovod456pb7yjs-bctwwqj7p01tcj2smshz2bboe-88ec8b078z4fzj5q3z4qowg63-bftaa82sjwcbrohoe28skni7b-58m2n4boqb1vxfd6hgd34auwd-8ycvggo1571xgrdka3utvcyml-cfabcg4u1cj0em4yissh5mfxu"></script>
                  
                  
                
              
          
        
      
    
    


      
      
    
    








  
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    







      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    














      
    
  
  
      
      

      
        
      



      
        
          
            
          
          
        
      
    

















  <footer id="layout-footer" class="layout-header-or-footer wide-footer" role="contentinfo">
    <div class="wrapper">
      
        
        
          <nav role="navigation" aria-label="Footer Navigation">
            <ul class="nav-footer" role="menubar">

              
                <li role="menuitem">
                  <a href="/start/join?trk=hb_ft_join">Sign up</a>
                </li>
              

              <li role="menuitem">
                <a href="https://www.linkedin.com/help/linkedin?lang=en" title="Help Center">Help Center</a>
              </li>

              
                  <li role="menuitem" id="li-about">
                    <a id="li-about-trigger" href="//press.linkedin.com/about-linkedin">About</a>
                    <ul id="li-about-options">
                      <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fpress%2Elinkedin%2Ecom%2F&amp;urlhash=UMoC" target="_blank">Press</a></li>
                      <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fblog%2Elinkedin%2Ecom%2F&amp;urlhash=ULil" target="_blank">Blog</a></li>
                      <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fdeveloper%2Elinkedin%2Ecom&amp;urlhash=EFv_" target="_blank">Developers</a></li>
                    </ul>
                  </li>
                

              <li role="menuitem"><a href="http://www.linkedin.com/company/linkedin/careers?trk=hb_ft_work">Careers</a></li>
              
              
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    





    
  
      

      
      

          
 
 
 
              <li role="menuitem"><a href="/advertising?src=en-all-el-li-hb_ft_ads&amp;trk=hb_ft_ads">Advertising</a></li>
              
              

      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    







      
    

  
  
      
      

      
        
      




  
      
    
 
 
 
              <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fbusiness%2Elinkedin%2Ecom%2Ftalent-solutions%3Fsrc%3Dli-footer&amp;urlhash=f9Nj" target="_blank">Talent Solutions</a></li>

              
                

      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    












      
    
  
      
      

      
        
      










  
 
 
 
 
 
 
 
 
 
                <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fbusiness%2Elinkedin%2Ecom%2Fsales-solutions%3Fsrc%3Dli-footer%26trk%3Dlss_linkedin_footer_link2micro%26utm_source%3Dfooter%26utm_medium%3Dlinkedin%26utm_campaign%3Dlinkedin-footer&amp;urlhash=_ibI" target="_blank">Sales Solutions</a></li>
              

              <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fsmallbusiness%2Elinkedin%2Ecom%2F%3Ftrk%3Dlnkd_footer%26utm_source%3Dlinkedin%26utm_medium%3Dfooter%26utm_content%3D%26utm_campaign%3Dlifooter&amp;urlhash=zrGO" target="_blank">Small Business</a></li>
              <li role="menuitem"><a href="//mobile.linkedin.com" target="_blank">Mobile</a></li>

              


              

              <li id="nav-utility-lang" role="menuitem">
                <a href="/secure/settings">Language</a>
                
      
      <form name="languageSelectorForm"
            action="https://www.linkedin.com/psettings/update-language"
            method="POST"
            accept-charset="UTF-8"
            novalidate="novalidate"
            >
    
                 <ul id="lang-list" role="menu">
                   
                     
                     
                       
                           <li class="in" role="menuitem"><a href="/secure/settings" lang="in_ID"><span>Bahasa Indonesia</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="ms" role="menuitem"><a href="/secure/settings" lang="ms_MY"><span>Bahasa Malaysia</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="cs" role="menuitem"><a href="/secure/settings" lang="cs_CZ"><span>Čeština</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="da" role="menuitem"><a href="/secure/settings" lang="da_DK"><span>Dansk</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="de" role="menuitem"><a href="/secure/settings" lang="de_DE"><span>Deutsch</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="selected en" role="menuitem"><a href="/secure/settings" lang="en_US"><strong>English</strong></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="es" role="menuitem"><a href="/secure/settings" lang="es_ES"><span>Español</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="zh" role="menuitem"><a href="/secure/settings" lang="zh_TW"><span>繁體中文</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="fr" role="menuitem"><a href="/secure/settings" lang="fr_FR"><span>Français</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="ko" role="menuitem"><a href="/secure/settings" lang="ko_KR"><span>한국어</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="it" role="menuitem"><a href="/secure/settings" lang="it_IT"><span>Italiano</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="zh" role="menuitem"><a href="/secure/settings" lang="zh_CN"><span>简体中文</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="nl" role="menuitem"><a href="/secure/settings" lang="nl_NL"><span>Nederlands</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="ja" role="menuitem"><a href="/secure/settings" lang="ja_JP"><span>日本語</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="no" role="menuitem"><a href="/secure/settings" lang="no_NO"><span>Norsk</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="pl" role="menuitem"><a href="/secure/settings" lang="pl_PL"><span>Polski</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="pt" role="menuitem"><a href="/secure/settings" lang="pt_BR"><span>Português</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="ro" role="menuitem"><a href="/secure/settings" lang="ro_RO"><span>Română</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="ru" role="menuitem"><a href="/secure/settings" lang="ru_RU"><span>Русский</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="sv" role="menuitem"><a href="/secure/settings" lang="sv_SE"><span>Svenska</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="tl" role="menuitem"><a href="/secure/settings" lang="tl_PH"><span>Tagalog</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="th" role="menuitem"><a href="/secure/settings" lang="th_TH"><span>ภาษาไทย</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="tr" role="menuitem"><a href="/secure/settings" lang="tr_TR"><span>Türkçe</span></a></li>
                         
                     
                   
                     
                     
                       
                           <li class="ar" role="menuitem"><a href="/secure/settings" lang="ar_AE"><span>العربية</span></a></li>
                         
                     
                   
                 </ul>
                
      <input type="hidden" name="locale" value="">
      <input type="hidden" name="csrfToken" value="ajax:2841305776487139526">
      </form>
    
              </li>
              
                <li role="menuitem"><a href="http://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fwww%2Eslideshare%2Enet&amp;urlhash=nLLC" target="_blank">SlideShare</a></li>
              
              
              
              
              
                <li role="menuitem">
                  
                  <a href="http://www.linkedin.com/premium/lynda/landing?trk=hb_ft_lynda" target="_blank">
                    Online Learning
                  </a>
                
                </li>
              
              
              
              
            </ul>
          </nav>

          
            
            
            
            
              
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    








  <nav role="navigation" aria-label="Footer Directory Menu">
    <ul class="nav-footer li-links" role="menubar">
      <li role="menuitem"><a href="http://www.linkedin.com/job/?trk=hb_ft_jobs">Search Jobs</a></li>
    </ul>
    <ul class="nav-footer directories" role="menubar">
      <li>Directories</li>
      <li role="menuitem"><a href="http://www.linkedin.com/directory/people-a/?trk=hb_ft_peopledir">Members</a></li>
      <li role="menuitem"><a href="https://www.linkedin.com/jobs2/directory/?trk=hb_ft_jobs2_dir">Jobs</a></li>
        <li role="menuitem"><a href="http://www.linkedin.com/directory/pulse/">Pulse</a></li>
        <li role="menuitem"><a href="http://www.linkedin.com/directory/topics/">Topics</a></li>
      <li role="menuitem"><a href="http://www.linkedin.com/directory/companies/">Companies</a></li>
        <li role="menuitem"><a href="http://www.linkedin.com/directory/groups/">Groups</a></li>
      <li role="menuitem"><a href="http://www.linkedin.com/directory/universities/">Universities</a></li>
      <li role="menuitem"><a href="http://www.linkedin.com/directory/title/">Titles</a></li>
      <li class="last" role="menuitem"><a href="http://www.linkedin.com/profinder?trk=hb_ft_profinder">ProFinder</a></li>
    </ul>
  </nav>

             
             
             
             
          
         
         
      

      
        

      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    









      
    
  
      
      

      
        
      










  
      <p class="copyright guest"><span>LinkedIn Corporation</span> <em>&copy; 2018</em></p>
    

  
  <ul class="nav-legal" role="navigation" aria-label="Footer Legal Menu">
    <li role="menuitem"><a href="/legal/user-agreement?trk=hb_ft_userag">User Agreement</a></li>
    <li role="menuitem"><a href="/legal/privacy-policy?trk=hb_ft_priv">Privacy Policy</a></li>
    
    <li role="menuitem"><a href="https://www.linkedin.com/help/linkedin/answer/34593?lang=en">Community Guidelines</a></li>
    <li role="menuitem"><a href="/legal/cookie-policy?trk=hb_ft_cookie">Cookie Policy</a></li>
    <li role="menuitem"><a href="/legal/copyright-policy?trk=hb_ft_copy">Copyright Policy</a></li>
    
    
      <li role="menuitem"><a href="/psettings/guest-email-unsubscribe?trk=hb_ft_gunsub" rel="nofollow">Unsubscribe</a></li>
    

    

      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    






  
 

  </ul>
  

 
 
 
 
 
 
 

      

    </div> 
  </footer> 



  
  










      
        
          
            
            
            
          
            
            
            
          
            
            
              
                
                  <script data-page-js-type="config">
                    (function(n, r, a) {
                      r = window[n] = window[n] || {};
                      
                        
                            
                                a = r['WebTracking'] = r['WebTracking'] || {};
                                a['URLs'] = {'saveWebActionTrackURL':'\/lite\/secure-web-action-track?csrfToken=ajax%3A2841305776487139526'};
                              
                          
                      
                    }('__li__config_registry__'));
                  </script>
                
                
                
              
            
            
          
        
      
    

  
  

  
      
      
    
    

    
    

    
    

    
    
    
    
    
    
    
    
    

    
    

      
      
      
      
      
      
      
    






      
    
  
      
      

      
        
      






      
        
        

 
 
 
 
 
 
 
 


 
 
 

 
 


 



      
    



 
 
 


 
 
 

 
 







  



  
  
  
  
  
  
  



  
  



  
  




  
  
  








  
  



  
      
        
          
            
          
          
        
      
    
  



 
 
 
 
 


    
    

    
    
      
      
        
        

      
      
      
      
      
      
      
    


      
    
  
      
      
  
      
      

      
        
      






  
      
          
        
    






      
    
      
        
      
    

  
    
      
        
          
            
                
              
          
        
      
    
    
 


  
  


      
      
      
      
      
      
      
    




      
    
  
      
      

      
        
      




  
    
      
        
          
            
          
          
        
      
    
    
    
      
        
          
          
        
      
    

    
    
      
        
          
            
          
          
        
      
    
    
      
        
          
          
        
      
    

    
    
      
        
          
          
        
      
    

    
      
        
          
            
            
              
                
                  <script data-page-js-type="lix">
                    (function(n, r, a) {
                      r = window[n] = window[n] || {};
                      
                        
                            r['global_bsp_notice_type'] = 'warning';
                          
                      
                        
                            r['global_bsp_notice_autoHide'] = 'false';
                          
                      
                        
                            r['global_bsp_view_threshold'] = 'c5';
                          
                      
                    }('__li__lix_registry__'));
                  </script>
                
                
                
              
            
            
          
            
            
              
                
                  <script data-page-js-type="i18n">
                    (function(n, r, a) {
                      r = window[n] = window[n] || {};
                      
                        
                            r['global_browser_unsupported_notice'] = 'Looks like you\'re using a browser that\'s not supported. <a target=\"_blank\" href=\"https:\/\/www.linkedin.com\/help\/linkedin\/answer\/4135?lang=en\">Learn more about browsers you can use.<\/a>';
                          
                      
                    }('__li__i18n_registry__'));
                  </script>
                
                
                
              
            
            
          
            
            
              
                
                  <script data-page-js-type="config">
                    (function(n, r, a) {
                      r = window[n] = window[n] || {};
                      
                        
                            
                                r['LoggedOutBadging'] = {url: '\/chrome\/logged-out-badging?csrfToken=ajax%3A2841305776487139526'};
                              
                          
                      
                        
                            
                                a = r['global:browserSupportPolicy'] = r['global:browserSupportPolicy'] || {};
                                a['supportedBrowserMinVersions'] = {      ie:             'control',      firefox:        'v38',      opera:          'control',      safari:         'v6.1',      chrome:         'v42',      mobileSafari:   'v7',      android:        'v2.3',      androidChrome:  'v0'    };
                              
                          
                      
                    }('__li__config_registry__'));
                  </script>
                
                
                
              
            
            
          
        
      
    

    
    
      
      
    
    
      
    
    
      
        
          
            
                
              
          
        
      
    
    
  




  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
 
 

 
 



 
 
 
 

 
 
 
 
 
 
 



     
      
    
    
      
      
        
      
    
    

      
        
          
            
            
            
          
            
            
            
          
            
            
            
          
        
      
    

      
      
    
    
    
      
        
          
            
                
                  
                    <script type="text/javascript" src="https://static-exp2.licdn.com/scds/concat/common/js?h=3kp2aedn5pmamdr4dk4n8atur-3ti5bgrnb6idjtk0w4chaigxe-5hqr1i1uoezoj0z1s5gcxojf2-71o37tcjwl0ishto9izvyml3i-3bbdjshpw5ov0rwa8xe08tp97-cayct4cirf7n0f9z1xsg84g0q-dktkawxk7k8pixuh5g8z5ku32-213zbp2wzp99lviwl8g2cvq6i-1lknwtftishpdmobzm413yc7u-bcxa0v9ke411pjpmz4s239f9b-10wg3j2jlwnawjalr4lur4ho3-82rcsw42m1wbgsti4m3j0kvg6-f3la2n4kbk7vr56j54qax1oif-1eq1il9757v2zkuru6hu14q2e-8sox1gztdjnz2un89fi8fyw35-8hdbl769kuhp0h4bsexhsbks0-3ti7256qpio9gkb1m7ftci4rt-c6ct0moql4p4ngtzltmf8l3ly-2s77lcl0ztx2c5fzyqvglptj1-4oxrpzoyo6knraptad8orx3t9-8h514j3fiwnzuwkt66sbxsu8f-di2z9sra5co9la7ogqyesywin"></script>
                  
                  
                
              
          
        
      
    
    





    
      
        
      
    
    



      
        
          
            
            
            
          
            
            
            
          
            
            
            
          
        
      
    

            
        
        
      
      
        <code id="routes-json" style="display: none;"><!--{"author":{"get":"/pulse-fe/api/v1/followableEntity"},"published":{"get":"/pulse-fe/api/v1/published","delete":"/pulse-fe/api/v1/published"},"socialStats":{"get":"/pulse-fe/api/v1/socialStats"},"followers":{"get":"/pulse-fe/api/v1/followers"},"api_base":"/pulse-fe","article":{"get":"/pulse-fe/api/v1/content"},"following":{"get":"/pulse-fe/api/v1/followings"},"social":{"get":"/pulse-fe/api/v1/summary"},"mentions":{"get":"/ta/federator"},"likes":{"get":"/pulse-fe/api/v1/likes","post":"/pulse-fe/api/v1/like","delete":"/pulse-fe/api/v1/like"},"authorArticles":{"get":"/pulse-fe/api/v1/published"},"relatedContent":{"get":"/pulse-fe/api/v1/relatedContent"},"enableComments":{"post":"/pulse-fe/api/v1/comments/enable","delete":"/pulse-fe/api/v1/comments/enable"},"comment":{"post":"/pulse-fe/api/v1/comment","delete":"/pulse-fe/api/v1/comment"},"feed":{"get":"/pulse-fe/api/v1/feed"},"drafts":{"get":"/pulse-fe/api/v1/drafts"},"flag":{"post":"/pulse-fe/api/v1/comment/flag","delete":"/pulse-fe/api/v1/comment/flag"},"comments":{"get":"/pulse-fe/api/v1/comments"},"follow":{"post":"/pulse-fe/api/v1/follow","delete":"/pulse-fe/api/v1/follow"},"bookmarks":{"get":"/pulse-fe/api/v1/bookmarks","post":"/pulse-fe/api/v1/bookmark","delete":"/pulse-fe/api/v1/bookmark"}}--></code><code id="embedded-member-json" style="display: none;"><!--{}--></code><code id="embedded-config-json" style="display: none;"><!--{"lixes":{"chinaGeo":false,"allowDisableComments":true,"articleHeaderActions":"author","showRelatedContent":"horizontalImages","removeBookmark":true,"showTooltips":true,"useRelatedContentKeys":true,"hideShareCountOnArticle":false,"agoraRevamp":true,"highlightToShare":true,"deferAppStart":true,"commentsSortNewest":true,"feedComments":false,"enableGaDeferLoading":false,"commentsSortDefault":["newest","8895862017537456311","6943360969319587046","9175288960301798074","7144487454812111494"],"removeFeed":true,"hideShareCountOnFeed":true,"showSharePrompt":true,"removeAuthorPages":true,"publishin":true,"feedMprImages":true},"baseRedirect":"https://www.linkedin.com/uas/login?session_redirect="}--></code><script type="text/javascript" src="https://static-exp2.licdn.com/sc/h/8vicjbeqcrhndoa1p07f7p9cc,u4df0xesnf63w75bliiulci9,f0fs9o94ff50obn12e0n6o581,ccbpl2fqyjima7qsjzs5w6e9a,4hdw34h7gntke51sg54msz2d3,ozm6wf6dtvm60antszeonezc"></script><script src="https://static-exp2.licdn.com/sc/h/crx5tg5tyogf7bjjdp00oo1wf" async></script>
      
    
        
            












  

      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
      
    


      
      
    
    
    
      
        
      
    
    



 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
 
 

 
 












 
 
 
 
 

 

 
 
 

 
 
 
 
 
 
 

 

 

 
 
 
 
 

 <script type="text/javascript">

 if (!window.LI) { window.LI = {}; }
 LI.RUM = LI.RUM || {};

 (function(RUM, win) {

 var doc = win.document;

 RUM.flags = RUM.flags || {};
 RUM.flags['host-flag'] = "control";
 RUM.flags['pop_beacons_frequency'] = "control";
 RUM.flags['rs_timings_individual'] = "n1000";
 RUM.flags['rs_timings_individual_detail'] = "enabled";

 RUM.urls = RUM.urls || {};
 RUM.urls['rum-track'] = "\/lite\/rum-track?csrfToken=ajax%3A2841305776487139526";
 RUM.urls['boomerang-bw-img'] = "https:\/\/static-exp2.licdn.com\/scds\/common\/u\/lib\/boomerang\/0.9.edge.4ab208445a\/img\/";

 RUM.base_urls = RUM.base_urls || {};
 RUM.base_urls['permanent_content'] = "https:\/\/static-exp2.licdn.com\/scds\/common\/u\/";
 RUM.base_urls['versioned_content'] = "https:\/\/static-exp2.licdn.com\/scds\/concat\/common\/";
 RUM.base_urls['media_proxy'] = "https:\/\/media-exp2.licdn.com\/media-proxy\/";

 RUM.serverStartTime = 1.518559468862E12;

 RUM.enabled = true;

 function getRumScript() {
 var node = doc.body || doc.head || doc.getElementsByTagName('head')[0],
 script = doc.createElement('script');
 script.src = 
 ["https://static-exp2.licdn.com/scds/concat/common/js?h=ed29nkjpsa16bhrjq4na16owq-1mucgfycc664m7vmhpjgqse65-1l5rurej3h44qodo5rn0cdvyn-8om6v2ckrxsbnwf40t9ta8a7e-33fp3gmyxmfu3rd2ycin3twc0-8jlhg6lqacthgadello7fgxzm-28w7d5j2k2jtil9ncckolke4m-9jzlwicvu376y9q4vjq77y5ks-1m0whdrwis44c1hoa9mrwhlt4-1uvutm1mpyov7rqhtcf8fksby-aac54ic1fmca5xz1yvc5t9nfe-1hn40w0bomeivihj9lopp4hp2-c0121povror81d0xao0yez4gy"]
 [0];
 node.appendChild(script);
 }

 if (win.addEventListener) {
 win.addEventListener('load', getRumScript);
 }
 else {
 win.attachEvent('onload', getRumScript);
 }

 }(LI.RUM, window));
 </script>







 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 



 
 
 

 
 





 <meta name="detectAdBlock" content="//platform.linkedin.com/js/px.js"/>
 <script src="https://static-exp2.licdn.com/scds/concat/common/js?h=69w33ou4umkyupw2uqgn7za7w" async defer></script>







  
  

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
 
 

 
 

<script class="comscore-tracking">
 (function(_e, _r) {
 var isNielsenDisabled = true;
 var providers = {
 'COMSCORE': {
 'treatment': 'control'
 }
 };
 if (!isNielsenDisabled) {
 providers['NIELSEN'] = {
 'treatment': 'control'
 };
 }

 var fireComscore = function() {
 var comScore = window.COMSCORE;
 if (comScore) {
 comScore.beacon({ c1: 2, c2: 6402952, c3: '', c4: '', c5: '', c6: '', c15: '' });
 }
 };

 var uc = window.encodeURIComponent, timeStamp = (new Date()).getTime();
 var fireExternalTracking = function(et) {
 if (typeof et.trackPageChromeInit === 'function') {
 et.trackPageChromeInit(providers);
 } else {
 // Default treatment if not read from LIX.
 et.setTreatment('enabled_1.0');
 et.trackWithComScoreForChromeInit();
 if (!isNielsenDisabled) {
 var img = new Image(1, 1);
 img.onerror = img.onload = function () {
 img.onerror = img.onload = null;
 };
 img.src = [
 "//secure-gl.imrworldwide.com/cgi-bin/m?ci=au-linkedin&cc=1&si=",
 uc(window.location.href),
 "&rp=", uc(document.referrer), "&ts=compact&rnd=", timeStamp
 ].join('');
 }
 }
 };
 var track = function() {
 var et;
 if (_e) {
 fireExternalTracking(_e);
 } else if (_r && typeof _r.ensure === 'function') {
 try {
 _r.ensure(['externalTracking'], function (require) {
 try {
 et = require('externalTracking');
 fireExternalTracking(et);
 } catch (e) {
 fireComscore();
 }
 });
 } catch (e) {
 fireComscore();
 }
 } else if (_r && _r._is_li) {
 try {
 et = require('externalTracking');
 fireExternalTracking(et);
 } catch (e) {
 fireComscore();
 }
 } else {
 fireComscore();
 }
 };
 window.addEventListener('load', track);
 }(window.externalTracking, window.require));
</script>
<noscript>
 <img src="https://sb.scorecardresearch.com/b?c1=2&amp;c2=6402952&amp;c3=&amp;c4=&amp;c5=&amp;c6=&amp;c15=&amp;cv=1.3&amp;cj=1" style="display:none" width="0" height="0" alt="" />
</noscript>
 
 
 




    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


 
 
 

 
 

 <script type="text/javascript">
 (function(d) {
 function go() {
 var a = d.createElement('iframe');
 a.style.display = 'none';
 a.setAttribute('sandbox', 'allow-scripts allow-same-origin');
 a.src = '//radar.cedexis.com/1/11326/radar.html';
 if (d.body) {
 d.body.appendChild(a);
 }
 }

 if (window.addEventListener) {
 window.addEventListener('load', go, false);
 } else if (window.addEvent) {
 window.addEvent('onload', go);
 }
 }(document));
 </script>


  
  




            




  
</div> 


            </body>
            </html>
        
        
      
      
        