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        	 <h1><a href="/industries-services/business-advisory-mergers-acquisitions/">Business Advisory | Mergers &amp; Acquisitions</a></h1>


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<h2>Tax Relief for Hurricane Victims</h2>
	<span class="authorEditor"></span>
                            <span class="date">



                                09.14.2017

                                &#124;
                                Client Alert
                            </span>
<p>The IRS has granted relief for taxpayers in Florida, Texas, the U.S. Virgin Islands, and Puerto Rico in the aftermath of Hurricanes Harvey and  Irma. </p>
<p>Impacted taxpayers now have until January 31, 2018 to file certain individual and business tax returns and make certain tax payments. This includes an additional filing extension for taxpayers with valid extensions that run out on October 16, and businesses with extensions that end on September 15, as well as estimates due on September 15 and January 15, 2018. </p><p><strong>To date, the IRS relief applies to the following localities:</strong></p>
<ul>
<li><strong>Florida: </strong>Broward, Charlotte, Clay, Collier, Duval, Flagler, Hillsborough, Lee, Manatee, Miami-Dade, Monroe, Palm Beach, Pinellas, Putnam, Sarasota, and St. Johns Counties</li>
<li><strong>Texas: </strong>Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria,  and Wharton counties</li>
<li><strong>Puerto Rico: </strong>Culebra and Vieques municipalities</li>
<li><strong>U.S. Virgin Islands: </strong>St. John and St. Thomas</li>
</ul>
<p>The current list of eligible localities can be found on the disaster relief page on IRS.gov. The IRS relief postpones various tax filing and payment deadlines that occurred starting on September 4, 2017 in Florida and September 5, 2017 in Puerto Rico and the Virgin Islands. Impacted individuals and businesses will have until January 31, 2018, to file returns and pay any taxes that were due during this period.</p>
<p>This includes the September 15, 2017 and January 16, 2018 deadlines for quarterly estimated tax payments. For individual tax filers, it also includes 2016 income tax returns that were granted an extension until October 16, 2017. However, since payments related to these 2016 returns were originally due on April 18, 2017, they are not eligible for this relief.</p>
<p><strong>Important Business Deadlines</strong></p>
<p>Business tax deadlines are also affected including the October 31 deadline for quarterly payroll and excise tax returns. Businesses with extensions also have additional time including, calendar-year partnerships whose 2016 extensions run out on September 15, 2017 and calendar-year tax-exempt organizations   whose 2016 extensions run out on November 15, 2017. Moreover, 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.</p>
<p><strong>It's Automatic</strong></p>
<p>The IRS automatically provides filing and penalty relief to any taxpayer with an IRS documented address in the disaster area.  As a result, taxpayers need not contact the IRS to get this relief. Also, IRS will work with any taxpayer who lives outside the disaster area but whose records required for meeting a deadline occurring during the postponement period are located in the affected area. </p>
<p>For further information on post-hurricane government efforts, visit <a href="https://www.usa.gov/hurricane-irma">www.USA.gov/hurricane-irma</a>.</p>
<p><strong>Questions?</strong> Contact your Berdon advisor.</p>
<p>Berdon LLP, New York Accountants</p>
            
            

   
    

	



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