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	IRS Announces Tax Relief for Hurricane-Affected Areas (article)
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href="https://www.cbiz.com/taxcontroversy"  title="Controversy" ><span>Controversy</span></a></li><li class=" SunItem-2 dir"><a href="https://www.cbiz.com/federal-tax"  title="Federal Tax" ><span class='menu_arrow arrow_opened'>+</span><span>Federal Tax</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/asc740"  title="ASC 740 Outsourcing" ><span>ASC 740 Outsourcing</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/accounting-method"  title="Accounting Method Review" ><span>Accounting Method Review</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/cost-segregation-studies"  title="Cost Segregation Studies" ><span>Cost Segregation Studies</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/energyincentives"  title="Energy Incentives" ><span>Energy Incentives</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/wotc"  title="Federal Work Opportunity Tax Credit" ><span>Federal Work Opportunity Tax 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SunItem-1 "><a href="https://www.cbiz.com/accounting-tax/services/tax/international-tax/china-desk"  title="China Desk |  Accounting Support for China" ><span>China Desk</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/customsduty"  title="Customs Duty & Indirect Taxes" ><span>Customs Duty & Indirect Taxes</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/expat"  title="Expatriation Planning" ><span>Expatriation Planning</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/ic-disc"  title="IC-DISC Planning" ><span>IC-DISC Planning</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/international-tax/minimization"  title="International Tax Minimization" ><span>International Tax Minimization</span></a></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/transferpricing"  title="Transfer Pricing" ><span>Transfer Pricing</span></a></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/international-tax/withholding"  title="Withholding Tax Minimization" ><span>Withholding Tax Minimization</span></a></li></ul></li><li class=" SunItem-4 dir"><a href="https://www.cbiz.com/private-client-services"  title="Private Client Services" ><span class='menu_arrow arrow_opened'>+</span><span>Private Client Services</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/estate-planning"  title="Estate Planning" ><span>Estate Planning</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/family-business"  title="Family Business Services" ><span>Family Business Services</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/family-office-services"  title="Family Office Services" ><span>Family Office Services</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/pcs/marital-dissolution"  title="Marital Dissolution Services" ><span>Marital Dissolution Services</span></a></li></ul></li><li class=" SunItem-5 dir"><a href="https://www.cbiz.com/state-and-local-tax"  title="State & Local Tax" ><span class='menu_arrow arrow_opened'>+</span><span>State & Local Tax</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/aup"  title="Abandoned/Unclaimed Property" ><span>Abandoned/Unclaimed Property</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/income-franchise-tax"  title="Income/ Franchise Tax" ><span>Income/ Franchise Tax</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/property-tax"  title="Property Tax Consulting" ><span>Property Tax Consulting</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/salesrefund"  title="Sales & Use Tax Refund Study" ><span>Sales & Use Tax Refund Study</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/salestax"  title="Sales Tax Compliance" ><span>Sales Tax Compliance</span></a></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/saltcontroversy"  title="SALT Controversy" ><span>SALT Controversy</span></a></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/salt/minimization"  title="SALT Minimization" ><span>SALT Minimization</span></a></li><li class=" SunItem-8 "><a href="https://www.cbiz.com/tax-incentives"  title="Tax Incentives & Training Grants" ><span>Tax Incentives & Training Grants</span></a></li></ul></li></ul></li><li class=" SunItem-3 dir"><a href="https://www.cbiz.com/advisory"  title="Advisory Services | Corporate & Business Consulting " ><span class='menu_arrow arrow_opened'>+</span><span>Advisory</span></a><ul><li class=" SunItem-1 dir"><a href="https://www.cbiz.com/accounting-tax/services/advisory/accounting-advisory-outsourcing"  title="Accounting Advisory & Outsourcing Services" ><span class='menu_arrow arrow_opened'>+</span><span>Accounting Advisory & Outsourcing</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/accounting-advisory-outsourcing/accounting-bookkeeping-and-business-process-outsourcing"  title="Accounting, Bookkeeping and Business Process Outsourcing" ><span>Accounting, Bookkeeping and Business Process Outsourcing</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/accounting-advisory-outsourcing/cfo-and-controller-services"  title="CFO and Controller Services | Outsourcing | Advisory | Forecasting" ><span>CFO and Controller Services</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/accounting-advisory-outsourcing/complex-accounting"  title="Complex Accounting | Leasing, Rev Rec, Consolidation and More" ><span>Complex Accounting</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/taxoutsourcing"  title="Tax Outsourcing & Co-Sourcing" ><span>Tax Outsourcing & Co-Sourcing</span></a></li></ul></li><li class=" SunItem-2 dir"><a href="https://www.cbiz.com/business-transition"  title="Business Transition & Succession" ><span class='menu_arrow arrow_opened'>+</span><span>Business Transition & Succession</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/advisory/business-continuity"  title="Business Continuity Management" ><span>Business Continuity Management</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/exitstrategy"  title="Exit Strategies and Business Succession Planning" ><span>Exit Strategies</span></a></li></ul></li><li class=" SunItem-3 dir"><a href="https://www.cbiz.com/credit-risk"  title="Credit Risk Services" ><span class='menu_arrow arrow_opened'>+</span><span>Credit Risk Services</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/creditrisk/asset-based-lending"  title="Asset-Based Lending" ><span>Asset-Based Lending</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/credit-risk/asset-securitization"  title="Asset Securitization" ><span>Asset Securitization</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/creditrisk/commercial-credit-analysis"  title="Commercial Credit Analysis" ><span>Commercial Credit Analysis</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/creditrisk/due-diligence"  title="Credit Risk Due Diligence" ><span>Credit Risk Due Diligence</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/credit-risk-services/debt-placement-funding-services"  title="Debt Placement & Funding Services" ><span>Debt Placement & Funding Services</span></a></li></ul></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/corporate-recovery"  title="Corporate Recovery Services & Bankruptcy Support | CBIZ, Inc." ><span>Corporate Recovery</span></a></li><li class=" SunItem-5 dir"><a href="https://www.cbiz.com/ffs"  title="Forensic & Financial Services" ><span class='menu_arrow arrow_opened'>+</span><span>Forensic & Financial Services</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/familylaw"  title="Family Law" ><span>Family Law</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/litigationsupport"  title="Litigation Support, Economic Damages & Expert Testimony" ><span>Litigation Support, Economic Damages & Expert Testimony</span></a></li></ul></li><li class=" SunItem-6 dir"><a href="https://www.cbiz.com/healthcare-consulting"  title="Health Care Consulting" ><span class='menu_arrow arrow_opened'>+</span><span>Health Care Consulting</span></a><ul><li class=" SunItem-1 dir"><a href="https://www.cbiz.com/healthcarecompliance"  title="Health Care Compliance Consulting" ><span class='menu_arrow arrow_opened'>+</span><span>Health Care Compliance Consulting</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/clinicalcoding"  title="Clinical Coding" ><span>Clinical Coding</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/icd10"  title="ICD-10 Services" ><span>ICD-10 Services</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/medicalnecessity"  title="Medical Necessity" ><span>Medical Necessity</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/rac"  title="RAC" ><span>RAC</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/revenuedefender"  title="Revenue Defender" ><span>Revenue Defender</span></a></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/utilization"  title="Utilization Review & Case Management" ><span>Utilization Review & Case Management</span></a></li></ul></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/enterprise-modeling"  title="Healthcare Enterprise Modeling & Operational Consulting" ><span>Healthcare Enterprise Modeling & Operational Consulting</span></a></li><li class=" SunItem-3 dir"><a href="https://www.cbiz.com/revenueassurance"  title="Revenue Assurance" ><span class='menu_arrow arrow_opened'>+</span><span>Revenue Assurance</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/financialreimbursement"  title="Financial Reimbursement " ><span>Financial Reimbursement</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/healthinformationmgmt"  title="Health Information Management" ><span>Health Information Management</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/managedcare"  title="Managed Care" ><span>Managed Care</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/revenueoptimization"  title="Revenue Optimization" ><span>Revenue Optimization</span></a></li></ul></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/eligibility"  title="Eligibility Services" ><span>Eligibility Services</span></a></li></ul></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/infrastructure-project-advisory"  title="Infrastructure & Project Advisory" ><span>Infrastructure & Project Advisory</span></a></li><li class=" SunItem-8 dir"><a href="https://www.cbiz.com/realestateservices"  title="Real Estate Services" ><span class='menu_arrow arrow_opened'>+</span><span>Real Estate Services</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/tenant-advisory"  title="Tenant Advisory Services" ><span>Tenant Advisory Services</span></a></li></ul></li><li class=" SunItem-9 dir"><a href="https://www.cbiz.com/risk-advisory-services"  title="Risk Advisory Services" ><span class='menu_arrow arrow_opened'>+</span><span>Risk Advisory</span></a><ul><li class=" SunItem-1 dir"><a href="https://www.cbiz.com/cost-recovery"  title="Cost Recovery Services" ><span class='menu_arrow arrow_opened'>+</span><span>Cost Recovery Services</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/apaudit"  title="Accounts Payable Recovery Audit" ><span>Accounts Payable Recovery Audit</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/ras/cost-recovery/cam"  title="Common Area Maintenance/Lease Audit Recovery Services" ><span>Common Area Maintenance/Lease Audit Recovery Services</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/construction-cost-review"  title="Construction Cost Review" ><span>Construction Cost Review</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/telecomaudit"  title="Telecommunications Audit & Cost Recovery " ><span>Telecommunications Cost Recovery</span></a></li></ul></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/cybersecurity"  title="CBIZ Cybersecurity Advisory Services" ><span>Cybersecurity</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/erm"  title="Enterprise Risk Management" ><span>Enterprise Risk Management</span></a></li><li class=" SunItem-4 dir"><a href="https://www.cbiz.com/forensicaccounting"  title="Forensic Accounting" ><span class='menu_arrow arrow_opened'>+</span><span>Forensic Accounting</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/forensicaccounting/fraud-risk"  title="Fraud Risk Assessment & Audit" ><span>Fraud Risk Assessment</span></a></li></ul></li><li class=" SunItem-5 dir"><a href="https://www.cbiz.com/internalaudit"  title="Internal Audit" ><span class='menu_arrow arrow_opened'>+</span><span>Internal Audit</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/itaudit"  title="IT Audit" ><span>IT Audit</span></a></li></ul></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/pci"  title="Payment Card Industry Compliance" ><span>Payment Card Industry Compliance</span></a></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/sox"  title="Sarbanes-Oxley Services" ><span>Sarbanes-Oxley Services</span></a></li><li class=" SunItem-8 "><a href="https://www.cbiz.com/socialengineering"  title="Social Engineering" ><span>Social Engineering</span></a></li><li class=" SunItem-9 "><a href="https://www.cbiz.com/vendorrisk"  title="Vendor Risk Management" ><span>Vendor Risk Management</span></a></li></ul></li><li class=" SunItem-10 dir"><a href="https://www.cbiz.com/technology-consulting"  title="Technology Consulting | ERM & CRM Implementation" ><span class='menu_arrow arrow_opened'>+</span><span>Technology Consulting</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/techservices"  title="Technology Services | ERP & CRM Assistance" ><span>Services</span></a></li><li class=" SunItem-2 dir"><a href="https://www.cbiz.com/techsolutions"  title="Technology Solutions | ERP Implementation" ><span class='menu_arrow arrow_opened'>+</span><span>Technology Solutions</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/technology-consulting/technology-solutions/microsoft-dynamics-365"  title="Microsoft Dynamics 365 | CBIZ ERP Software Implementation Services" ><span>Microsoft Dynamics 365</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/technology-consulting/technology-solutions/microsoft-dynamics-gp"  title="Microsoft Dynamics GP | CBIZ ERP Software Implementation Services" ><span>Microsoft Dynamics GP</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/technology-consulting/technology-solutions/microsoft-dynamics-nav"  title="Microsoft Dynamics NAV | CBIZ ERP Software Implementation Services" ><span>Microsoft Dynamics NAV</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/technology-consulting/technology-solutions/microsoft-office-365"  title="Microsoft Office 365 | CBIZ Software Implementation Services" ><span>Microsoft Office 365</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/technology-consulting/technology-solutions/acumatica"  title="Acumatica | CBIZ ERP Software Implmenetation Services" ><span>Acumatica</span></a></li></ul></li></ul></li><li class=" SunItem-11 dir"><a href="https://www.cbiz.com/transaction-advisory-services"  title="Transaction Advisory Services" ><span class='menu_arrow arrow_opened'>+</span><span>Transaction Advisory</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/due-diligence"  title="Due Diligence" ><span>Due Diligence</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/transaction-structuring"  title="Transaction Structuring" ><span>Transaction Structuring</span></a></li></ul></li><li class=" SunItem-12 dir"><a href="https://www.cbiz.com/valuation"  title="Valuation Advisory" ><span class='menu_arrow arrow_opened'>+</span><span>Valuation Advisory</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/valuation-advisory/energy-power-valuation"  title="Energy & Power Valuation" ><span>Energy & Power Valuation</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/valuation-advisory/fairness-opinions"  title="Fairness Opinions" ><span>Fairness Opinions</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/financialvaluation"  title="Financial Valuation" ><span>Financial Valuation</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/valuation/healthcare"  title="Health Care Valuation" ><span>Health Care Valuation</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/litsupportvaluation"  title="Litigation Support & Expert Testimony Valuation" ><span>Litigation Support & Expert Testimony Valuation</span></a></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/portfoliovaluation"  title="Portfolio Valuation" ><span>Portfolio Valuation</span></a></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/valuation/private-equity"  title="Private Equity Valuation" ><span>Private Equity Valuation</span></a></li><li class=" SunItem-8 "><a href="https://www.cbiz.com/realestatevaluation"  title="Real Estate Valuation" ><span>Real Estate Valuation</span></a></li><li class=" SunItem-9 "><a href="https://www.cbiz.com/accounting-tax/services/advisory/valuation-advisory/solvency-opinions"  title="Solvency Opinions" ><span>Solvency Opinions</span></a></li><li class=" SunItem-10 "><a href="https://www.cbiz.com/tangibleasset"  title="Tangible Asset Valuation" ><span>Tangible Asset Valuation</span></a></li><li class=" SunItem-11 "><a href="https://www.cbiz.com/taxvaluation"  title="Tax-Related Valuation" ><span>Tax-Related Valuation</span></a></li><li class=" SunItem-12 "><a href="https://www.cbiz.com/valuation/consumer-product"  title="Consumer Product Valuations" ><span>Consumer Product Valuations</span></a></li><li class=" SunItem-13 "><a href="https://www.cbiz.com/valuation/high-technology"  title="High Technology Valuations" ><span>High Technology Valuations</span></a></li><li class=" SunItem-14 "><a href="https://www.cbiz.com/valuation/life-sciences"  title="Life Sciences Valuations" ><span>Life Sciences Valuations</span></a></li><li class=" SunItem-15 "><a href="https://www.cbiz.com/valuation/telecommunications"  title="Telecommunications Valuations" ><span>Telecommunications Valuations</span></a></li></ul></li></ul></li></ul></li><li class=" SunItem-2 dir"><a href="javascript:;"  title="Industries" ><span class='menu_arrow arrow_opened'>+</span><span>Industries</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/agribusiness"  title="Agribusiness" ><span>Agribusiness</span></a></li><li class=" SunItem-2 dir"><a href="https://www.cbiz.com/construction"  title="Construction" ><span class='menu_arrow arrow_opened'>+</span><span>Construction</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/cvs"  title="Vital Statistics" ><span>Vital Statistics</span></a></li></ul></li><li class=" SunItem-3 dir"><a href="https://www.cbiz.com/financial-institutions"  title="Financial Institutions" ><span class='menu_arrow arrow_opened'>+</span><span>Financial Institutions</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/banks"  title="Banks" ><span>Banks</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/creditunions"  title="CBIZ Credit Unions Services" ><span>Credit Unions</span></a></li></ul></li><li class=" SunItem-4 dir"><a href="https://www.cbiz.com/government"  title="Government" ><span class='menu_arrow arrow_opened'>+</span><span>Government</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/accounting-tax/industries/government/government-contractors"  title="Government Contractors" ><span>Government Contractors</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/localgov"  title="State & Local Government" ><span>State & Local Government</span></a></li></ul></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/healthcareorganizations"  title="Health Care" ><span>Health Care</span></a></li><li class=" SunItem-6 dir"><a href="https://www.cbiz.com/hospitality-entertainment"  title="Hospitality & Entertainment" ><span class='menu_arrow arrow_opened'>+</span><span>Hospitality & Entertainment</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/airlines"  title="Airlines" ><span>Airlines</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/hotels"  title="Hotels" ><span>Hotels</span></a></li></ul></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/individuals"  title="Individuals" ><span>Individuals</span></a></li><li class=" SunItem-8 dir"><a href="https://www.cbiz.com/manufacturing-distribution"  title="Manufacturing & Distribution" ><span class='menu_arrow arrow_opened'>+</span><span>Manufacturing & Distribution</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/action-sports"  title="Action Sports " ><span>Action Sports</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/transport"  title="Transportation & Trucking" ><span>Transportation & Trucking</span></a></li></ul></li><li class=" SunItem-9 "><a href="https://www.cbiz.com/not-for-profit"  title="Not-for-Profit & Education" ><span>Not-for-Profit & Education</span></a></li><li class=" SunItem-10 "><a href="https://www.cbiz.com/accounting-tax/industries/oil-gas"  title="Oil & Gas" ><span>Oil & Gas</span></a></li><li class=" SunItem-11 "><a href="https://www.cbiz.com/private-equity"  title="Private Equity " ><span>Private Equity</span></a></li><li class=" SunItem-12 "><a href="https://www.cbiz.com/profservices"  title="Professional Services" ><span>Professional Services</span></a></li><li class=" SunItem-13 "><a href="https://www.cbiz.com/real-estate"  title="Real Estate" ><span>Real Estate</span></a></li><li class=" SunItem-14 dir"><a href="https://www.cbiz.com/retail"  title="Retail" ><span class='menu_arrow arrow_opened'>+</span><span>Retail</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/apparel"  title="Apparel & Textile" ><span>Apparel & Textile</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/autodealers"  title="Auto Dealerships" ><span>Auto Dealerships</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/restaurants"  title="Restaurants" ><span>Restaurants</span></a></li></ul></li><li class=" SunItem-15 dir"><a href="https://www.cbiz.com/technology-life-sciences"  title="Technology & Life Sciences" ><span class='menu_arrow arrow_opened'>+</span><span>Technology & Life Sciences</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/telecom"  title="Telecommunications" ><span>Telecommunications</span></a></li></ul></li></ul></li></ul></li><li class=" Item-3 dir"><a href="https://www.cbiz.com/insurance-hr" class="menuitem " title="Insurance & HR" ><span class='menu_arrow arrow_opened'>+</span><span>Insurance & HR</span></a><ul><li class=" SunItem-1 dir"><a href="javascript:;"  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title="Employee Benefits Consulting" ><span>Benefits Consulting</span></a></li></ul></li><li class=" SunItem-2 dir"><a href="https://www.cbiz.com/insurance-hr/services/health-care-reform"  title="Affordable Care Act Services" ><span class='menu_arrow arrow_opened'>+</span><span>Health Care Reform</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/health-reform-bulletin-archive"  title="Health Reform Bulletin Archive" ><span>Health Reform Bulletin Archive</span></a></li></ul></li><li class=" SunItem-3 dir"><a href="http://www.cbizlife.com/"  title="Life Insurance" target="_blank"><span class='menu_arrow arrow_opened'>+</span><span>Life Insurance</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/about-us"  title="About Us  | CBIZ Life Insurance Solutions About Us" ><span><img src="/icons/sigma/tabs_16x16_standard.png" class="menuicon"  /> About Us</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/carriers-products"  title="Carriers & Products | CBIZ Life Insurance" ><span><img src="/icons/sigma/about_16x16_standard.png" class="menuicon"  /> Carriers & Products</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/carrier-updates"  title="Carrier Updates  | CBIZ Life Insurance Solutions" ><span><img src="/icons/sigma/about_16x16_standard.png" class="menuicon"  /> Carrier Updates</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/carrier-forms"  title="Carrier Forms : CBIZ Life Insurance Carrier Forms" ><span><img src="/icons/sigma/about_16x16_standard.png" class="menuicon"  /> Carrier Forms</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/get-a-quote"  title="Get a Quote | CBIZ Life get a quote" ><span><img src="/icons/sigma/about_16x16_standard.png" class="menuicon"  /> Get a Quote</span></a></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/case-management"  title="Case Management | CBIZ Life Solutions" ><span><img src="/icons/sigma/about_16x16_standard.png" class="menuicon"  /> Case Management</span></a></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/policy-owner-services"  title="Policy Owner Services | CBIZ Life Insurance Solutions" ><span>Policy Owner Services</span></a></li><li class=" SunItem-8 "><a href="https://www.cbiz.com/insurance-hr/services/life-insurance/long-term-care-copy"  title="Sales Tools | CBIZ Life Insurance Solutions" ><span><img src="/icons/sigma/about_16x16_standard.png" class="menuicon"  /> Sales Tools</span></a></li></ul></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/insurance-hr/services/property-casualty"  title="Property & Casualty" ><span>Property & Casualty</span></a></li><li class=" SunItem-5 dir"><a href="https://www.cbiz.com/retirement"  title="Retirement Benefits Consulting | Help With Benefits" ><span class='menu_arrow arrow_opened'>+</span><span>Retirement Plan Services</span></a><ul><li class=" SunItem-1 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/actuarial-solution"  title="Actuarial Solution" ><span>Actuarial Solution</span></a></li><li class=" SunItem-2 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/administration-solution"  title="Administration Solution" ><span>Administration Solution</span></a></li><li class=" SunItem-3 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/advisory-solution"  title="Advisory Solution" ><span>Advisory Solution</span></a></li><li class=" SunItem-4 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/defined-contribution-plans"  title="Defined Contribution Plans" ><span>Defined Contribution Plans</span></a></li><li class=" SunItem-5 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/defined-benefit-plans"  title="Defined Benefit Plans" ><span>Defined Benefit Plans</span></a></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/403-b-plan-sponsors"  title="403(b) Plan Sponsors" ><span>403(b) Plan Sponsors</span></a></li><li class=" SunItem-7 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/rps-awards-recognition"  title="RPS Awards & Recognition" ><span>RPS Awards & Recognition</span></a></li><li class=" SunItem-8 "><a href="https://www.cbiz.com/insurance-hr/services/retirement-plan-services/rps-locations"  title="RPS Locations" ><span>RPS Locations</span></a></li></ul></li><li class=" SunItem-6 "><a href="https://www.cbiz.com/insurance-hr/services/talent-compensation-solutions"  title="Talent & Compensation Solutions" ><span>Talent & Compensation Solutions</span></a></li></ul></li><li 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        <div class="detail_standard_date" >09/18/2017</div>
        
        <h1 class="detail_standard_title">IRS Announces Tax Relief for Hurricane-Affected Areas (article)</h1>        
        
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            <p>One of the administrative functions of the IRS is to  provide limited tax relief to taxpayers who have been affected by natural  disasters. This occasionally is supplemented by additional permanent relief that  can be provided by Congress. In the wake of Hurricanes Harvey and Irma, the IRS  announced that tax relief is available for taxpayers affected by those storms.</p>
<h3>Who Qualifies for Hurricane-Related Tax Relief</h3>
<p><img src="/Portals/0/Images/Accounting%20&amp;%20Tax/Tax/HurricaneRelief.jpg" alt="CBIZ assists with disaster recovery." style="float: left; margin-top: 9px; margin-right: 9px; margin-bottom: 9px;" />When the IRS establishes tax relief, it first designates the  affected taxpayers who qualify. The IRS defines an affected taxpayer as an  individual who lives in a covered disaster area or an enterprise that has a principal  place of business located in a covered disaster area. &ldquo;Affected taxpayers&rdquo; also  include &ldquo;[a]ny individual, business entity, or sole proprietorship not located  in a covered disaster area, but whose records necessary to meet a deadline &hellip;  are located in the covered disaster area.&rdquo; Taxpayers can verify their inclusion  in a covered disaster area by clicking on their state on <a href="https://www.irs.gov/newsroom/around-the-nation">this IRS webpage</a>, or  the IRS specific pages for Hurricanes <a href="https://www.irs.gov/newsroom/help-for-victims-of-hurricane-harvey">Harvey</a> and <a href="https://www.irs.gov/newsroom/tax-relief-for-victims-of-hurricane-irma-in-florida">Irma</a>.  All 67 counties in Florida are now included. These resources include  information on the covered areas and the types of relief available. </p>
<p>One of the primary forms of relief the IRS provides to  disaster victims is for compliance with tax return filing deadlines. In the  case of Hurricanes Harvey and Irma, the IRS has extended the due date for  returns with a valid extension of time to file from Sept. 15, 2017 (most  business returns), Oct. 15, 2017 (individual returns) and Nov. 15, 2017 (tax-exempt  organizations with 2016 extensions) to Jan. 31, 2018. Also extended are the due  dates for quarterly estimated payments due Sept. 15, 2017, and Jan. 16, 2018,  and the quarterly payroll and excise tax returns due Oct. 31, 2017. </p>
<p>The IRS website specifies that the Service &ldquo;automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.&rdquo;</p>
<p>Additionally, for taxpayers affected by Hurricane Harvey,  payroll and excise tax deposits due on or after Aug. 23, 2017, and before Sept.  7, 2017, were extended to Sept. 7, 2017. Likewise for taxpayers affected by  Hurricane Irma, payroll and excise tax deposits due on or after Sept. 4, 2017,  and before Sept. 19, 2017 were extended to Sept. 19, 2017.</p>
<h3>Other Forms of Relief</h3>
<p>The IRS can also provide other forms of relief. In the  case of both of these hurricanes, the IRS has announced that retirement plans  such as 401k and other employer sponsored plans are allowed to make loans and  hardship distributions under relaxed rules for victims in affected areas, even  if these plans do not yet have provisions in place for making loans. Hardship  withdrawals must be taken by Jan. 31, 2018. These provisions allow victims to  receive their withdrawals faster and with less &ldquo;red tape,&rdquo; where substantiation  rules have been relaxed and withdrawals can be taken for any type of need (such  as food and shelter). For those who take a hardship distribution, the six-month  ban on further contributions to 401(k) and 403(b) plans is also waived under  the disaster relief rules. Furthermore, taxpayers who live outside of the  disaster area can take a loan or hardship distribution if it is to assist a  son, daughter, parent, grandparent, or other dependent who lives or works in  one of these areas. Note that plan loans must still be repaid or they will be  treated as taxable distributions, and that hardship distributions are still  taxable and are subject to the 10 percent early withdrawal penalty. </p>
<h3>Contributions to Relief Efforts</h3>
<p>Additionally, there are ways that individuals and  business can contribute to relief efforts. Individuals can donate their unused  vacation, sick, or personal leave to a leave-based donation organization  without first recognizing the wage income. Donated leave time will not be  included in the employee&rsquo;s wages and may be deducted by the employer as wages.  The donation must occur before Jan. 1, 2018, and must be made to a qualifying  charitable organization that provides relief for victims of Hurricanes Harvey  and Irma. Businesses may also make qualified disaster relief payments to their  employees. Qualified payments are tax-free and can be made to cover reasonable  and necessary personal, family, living, or funeral expenses incurred as a  result of a qualified disaster. Also covered are payments to employees for the  repair or rehabilitation of a rented or owned personal residence, including personal  contents. </p>
<p>Finally, it is important to remember that in the  event of a disaster, casualty losses not reimbursed by insurance are  deductible. The casualty loss deduction may be claimed on the taxpayer&rsquo;s 2017  tax return or on an original or amended 2016 tax return. For more information  on the types of tax relief available to those affected by a natural disaster,  please contact <a href="https://www.cbiz.com/locations">your CBIZ MHM tax  professional</a>.
</p>
<h3>Related Reading</h3>
<ul>
    <li><a href="https://www.cbiz.com/insights-resources/details/articleid/5847/top-ten-insurance-claim-tips-article">Top Ten Insurance Claim Tips</a></li>
    <li><a href="https://www.cbiz.com/insights-resources/details/articleid/5877/disaster-recovery-101-article">Disaster Recovery 101</a></li>
    <li><a href="https://www.cbiz.com/insights-resources/details/articleid/5770/complex-insurance-claims-%E2%80%93-understand-and-work-the-process-article">Complex Insurance Claims- Understand and Work the Process</a></li>
</ul>
<p>&nbsp;</p>
<hr />
<p><em>Copyright &copy; 2017, CBIZ, Inc. All rights reserved.</em>&nbsp;Contents of this publication may not be reproduced without the express written consent of CBIZ. This publication is distributed with the understanding that CBIZ is not rendering legal, accounting or other professional advice. The reader is advised to contact a tax professional prior to taking any action based upon this information. CBIZ assumes no liability whatsoever in connection with the use of this information and assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.</p>
<p>CBIZ MHM is the brand name for CBIZ MHM, LLC, a national professional services company providing tax, financial advisory and consulting services to individuals, tax-exempt organizations and a wide range of publicly-traded and privately-held companies. CBIZ MHM, LLC is a fully owned subsidiary of CBIZ, Inc. (NYSE: CBZ).</p>   
            
            
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