<!DOCTYPE html><html lang="en"><head><base href="/"><title>IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey</title><meta charset="UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta name="viewport" content="width=device-width,initial-scale=1,maximum-scale=1,user-scalable=no"><link rel="canonical" itemprop="url" href="https://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/"><script>!function(e){function n(r){if(t[r])return t[r].exports;var o=t[r]={i:r,l:!1,exports:{}};return e[r].call(o.exports,o,o.exports,n),o.l=!0,o.exports}var r=window.webpackJsonp;window.webpackJsonp=function(t,c,a){for(var i,u,f,s=0,d=[];s<t.length;s++)u=t[s],o[u]&&d.push(o[u][0]),o[u]=0;for(i in c)Object.prototype.hasOwnProperty.call(c,i)&&(e[i]=c[i]);for(r&&r(t,c,a);d.length;)d.shift()();if(a)for(s=0;s<a.length;s++)f=n(n.s=a[s]);return f};var t={},o={6:0};n.e=function(e){function r(){i.onerror=i.onload=null,clearTimeout(u);var n=o[e];0!==n&&(n&&n[1](new Error("Loading chunk "+e+" failed.")),o[e]=void 0)}var t=o[e];if(0===t)return new Promise(function(e){e()});if(t)return t[2];var c=new Promise(function(n,r){t=o[e]=[n,r]});t[2]=c;var a=document.getElementsByTagName("head")[0],i=document.createElement("script");i.type="text/javascript",i.charset="utf-8",i.async=!0,i.timeout=12e4,n.nc&&i.setAttribute("nonce",n.nc),i.src=n.p+""+{0:"b3056f14109d40f516b9",1:"0d7683a639ce670fd024",2:"592cd7ae7764dbb9d67f",3:"cea8367bd577e5ce4f5e",4:"a17266e441f78003f801",5:"5cce5763d5fae8f227ba"}[e]+"."+e+".chunk.js";var u=setTimeout(r,12e4);return i.onerror=i.onload=r,a.appendChild(i),c},n.m=e,n.c=t,n.d=function(e,r,t){n.o(e,r)||Object.defineProperty(e,r,{configurable:!1,enumerable:!0,get:t})},n.n=function(e){var r=e&&e.__esModule?function(){return e.default}:function(){return e};return n.d(r,"a",r),r},n.o=function(e,n){return Object.prototype.hasOwnProperty.call(e,n)},n.p="https://i.forbesimg.com/ng2/",n.oe=function(e){throw console.error(e),e}}([])</script><script type="text/javascript" src="https://i.forbesimg.com/ng2/592cd7ae7764dbb9d67f.polyfills.js" defer="defer"></script><script type="text/javascript" src="https://i.forbesimg.com/ng2/cea8367bd577e5ce4f5e.vendors.js" defer="defer"></script><script type="text/javascript" src="https://i.forbesimg.com/ng2/5cce5763d5fae8f227ba.fbs.js" defer="defer"></script><script type="text/javascript" src="https://i.forbesimg.com/ng2/a17266e441f78003f801.app.js" defer="defer"></script><style ng-transition="ng-templates">html{font-family:sans-serif;line-height:1.15;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%}body{margin:0}article,aside,footer,header,nav,section{display:block}h1{font-size:2em;margin:0.67em 0}figcaption,figure,main{display:block}figure{margin:1em 40px}hr{box-sizing:content-box;height:0;overflow:visible}pre{font-family:monospace, monospace;font-size:1em}a{background-color:transparent;-webkit-text-decoration-skip:objects}a:active,a:hover{outline-width:0}abbr[title]{border-bottom:none;text-decoration:underline;text-decoration:underline dotted}b,strong{font-weight:inherit}b,strong{font-weight:bolder}code,kbd,samp{font-family:monospace, monospace;font-size:1em}dfn{font-style:italic}mark{background-color:#ff0;color:#000}small{font-size:80%}sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-0.25em}sup{top:-0.5em}audio,video{display:inline-block}audio:not([controls]){display:none;height:0}img{border-style:none}svg:not(:root){overflow:hidden}button,input,optgroup,select,textarea{font-family:sans-serif;font-size:100%;line-height:1.15;margin:0}button,input{overflow:visible}button,select{text-transform:none}button,html [type="button"],[type="reset"],[type="submit"]{-webkit-appearance:button}button::-moz-focus-inner,[type="button"]::-moz-focus-inner,[type="reset"]::-moz-focus-inner,[type="submit"]::-moz-focus-inner{border-style:none;padding:0}button:-moz-focusring,[type="button"]:-moz-focusring,[type="reset"]:-moz-focusring,[type="submit"]:-moz-focusring{outline:1px dotted ButtonText}fieldset{border:1px solid #c0c0c0;margin:0 2px;padding:0.35em 0.625em 0.75em}legend{box-sizing:border-box;color:inherit;display:table;max-width:100%;padding:0;white-space:normal}progress{display:inline-block;vertical-align:baseline}textarea{overflow:auto}[type="checkbox"],[type="radio"]{box-sizing:border-box;padding:0}[type="number"]::-webkit-inner-spin-button,[type="number"]::-webkit-outer-spin-button{height:auto}[type="search"]{-webkit-appearance:textfield;outline-offset:-2px}[type="search"]::-webkit-search-cancel-button,[type="search"]::-webkit-search-decoration{-webkit-appearance:none}::-webkit-file-upload-button{-webkit-appearance:button;font:inherit}details,menu{display:block}summary{display:list-item}canvas{display:inline-block}template{display:none}[hidden]{display:none}*,*:before,*:after{box-sizing:border-box}html,body{width:100%;height:100%;font-family:"Avenir","Noto Sans","Droid Sans","Helvetica Neue",Corbel,Helvetica,Arial,sans-serif;text-rendering:optimizeLegibility;-webkit-font-feature-settings:'kern';font-feature-settings:'kern';-webkit-font-kerning:normal;-moz-font-kerning:normal;font-kerning:normal;-webkit-font-variant-ligatures:common-ligatures;font-variant-ligatures:common-ligatures}img{width:auto;max-width:100%;height:auto !important;display:block}figure{margin:0}figure img{display:block;max-width:100%}a{cursor:pointer;color:inherit}button{border:none;outline:none;padding:0;background:none;cursor:pointer}i,em{font-style:italic}b,strong{font-weight:bold}table{border-collapse:collapse;border-spacing:0}p a{color:#003891}p a:hover{text-decoration:underline}.container{margin-right:auto;margin-left:auto;padding-left:15px;padding-right:15px}.container:before,.container:after{content:" ";display:table}.container:after{clear:both}@media (min-width: 768px){.container{width:750px}}@media (min-width: 1024px){.container{width:970px}}@media (min-width: 1230px){.container{width:1170px}}.container-fluid{margin-right:auto;margin-left:auto;padding-left:15px;padding-right:15px}.container-fluid:before,.container-fluid:after{content:" ";display:table}.container-fluid:after{clear:both}.row{margin-left:-15px;margin-right:-15px}.row:before,.row:after{content:" ";display:table}.row:after{clear:both}.col-xs-1,.col-sm-1,.col-md-1,.col-lg-1,.col-xs-2,.col-sm-2,.col-md-2,.col-lg-2,.col-xs-3,.col-sm-3,.col-md-3,.col-lg-3,.col-xs-4,.col-sm-4,.col-md-4,.col-lg-4,.col-xs-5,.col-sm-5,.col-md-5,.col-lg-5,.col-xs-6,.col-sm-6,.col-md-6,.col-lg-6,.col-xs-7,.col-sm-7,.col-md-7,.col-lg-7,.col-xs-8,.col-sm-8,.col-md-8,.col-lg-8,.col-xs-9,.col-sm-9,.col-md-9,.col-lg-9,.col-xs-10,.col-sm-10,.col-md-10,.col-lg-10,.col-xs-11,.col-sm-11,.col-md-11,.col-lg-11,.col-xs-12,.col-sm-12,.col-md-12,.col-lg-12{position:relative;min-height:1px;padding-left:15px;padding-right:15px}.col-xs-1,.col-xs-2,.col-xs-3,.col-xs-4,.col-xs-5,.col-xs-6,.col-xs-7,.col-xs-8,.col-xs-9,.col-xs-10,.col-xs-11,.col-xs-12{float:left}.col-xs-1{width:8.33333%}.col-xs-2{width:16.66667%}.col-xs-3{width:25%}.col-xs-4{width:33.33333%}.col-xs-5{width:41.66667%}.col-xs-6{width:50%}.col-xs-7{width:58.33333%}.col-xs-8{width:66.66667%}.col-xs-9{width:75%}.col-xs-10{width:83.33333%}.col-xs-11{width:91.66667%}.col-xs-12{width:100%}.col-xs-pull-0{right:auto}.col-xs-pull-1{right:8.33333%}.col-xs-pull-2{right:16.66667%}.col-xs-pull-3{right:25%}.col-xs-pull-4{right:33.33333%}.col-xs-pull-5{right:41.66667%}.col-xs-pull-6{right:50%}.col-xs-pull-7{right:58.33333%}.col-xs-pull-8{right:66.66667%}.col-xs-pull-9{right:75%}.col-xs-pull-10{right:83.33333%}.col-xs-pull-11{right:91.66667%}.col-xs-pull-12{right:100%}.col-xs-push-0{left:auto}.col-xs-push-1{left:8.33333%}.col-xs-push-2{left:16.66667%}.col-xs-push-3{left:25%}.col-xs-push-4{left:33.33333%}.col-xs-push-5{left:41.66667%}.col-xs-push-6{left:50%}.col-xs-push-7{left:58.33333%}.col-xs-push-8{left:66.66667%}.col-xs-push-9{left:75%}.col-xs-push-10{left:83.33333%}.col-xs-push-11{left:91.66667%}.col-xs-push-12{left:100%}.col-xs-offset-0{margin-left:0%}.col-xs-offset-1{margin-left:8.33333%}.col-xs-offset-2{margin-left:16.66667%}.col-xs-offset-3{margin-left:25%}.col-xs-offset-4{margin-left:33.33333%}.col-xs-offset-5{margin-left:41.66667%}.col-xs-offset-6{margin-left:50%}.col-xs-offset-7{margin-left:58.33333%}.col-xs-offset-8{margin-left:66.66667%}.col-xs-offset-9{margin-left:75%}.col-xs-offset-10{margin-left:83.33333%}.col-xs-offset-11{margin-left:91.66667%}.col-xs-offset-12{margin-left:100%}@media (min-width: 768px){.col-sm-1,.col-sm-2,.col-sm-3,.col-sm-4,.col-sm-5,.col-sm-6,.col-sm-7,.col-sm-8,.col-sm-9,.col-sm-10,.col-sm-11,.col-sm-12{float:left}.col-sm-1{width:8.33333%}.col-sm-2{width:16.66667%}.col-sm-3{width:25%}.col-sm-4{width:33.33333%}.col-sm-5{width:41.66667%}.col-sm-6{width:50%}.col-sm-7{width:58.33333%}.col-sm-8{width:66.66667%}.col-sm-9{width:75%}.col-sm-10{width:83.33333%}.col-sm-11{width:91.66667%}.col-sm-12{width:100%}.col-sm-pull-0{right:auto}.col-sm-pull-1{right:8.33333%}.col-sm-pull-2{right:16.66667%}.col-sm-pull-3{right:25%}.col-sm-pull-4{right:33.33333%}.col-sm-pull-5{right:41.66667%}.col-sm-pull-6{right:50%}.col-sm-pull-7{right:58.33333%}.col-sm-pull-8{right:66.66667%}.col-sm-pull-9{right:75%}.col-sm-pull-10{right:83.33333%}.col-sm-pull-11{right:91.66667%}.col-sm-pull-12{right:100%}.col-sm-push-0{left:auto}.col-sm-push-1{left:8.33333%}.col-sm-push-2{left:16.66667%}.col-sm-push-3{left:25%}.col-sm-push-4{left:33.33333%}.col-sm-push-5{left:41.66667%}.col-sm-push-6{left:50%}.col-sm-push-7{left:58.33333%}.col-sm-push-8{left:66.66667%}.col-sm-push-9{left:75%}.col-sm-push-10{left:83.33333%}.col-sm-push-11{left:91.66667%}.col-sm-push-12{left:100%}.col-sm-offset-0{margin-left:0%}.col-sm-offset-1{margin-left:8.33333%}.col-sm-offset-2{margin-left:16.66667%}.col-sm-offset-3{margin-left:25%}.col-sm-offset-4{margin-left:33.33333%}.col-sm-offset-5{margin-left:41.66667%}.col-sm-offset-6{margin-left:50%}.col-sm-offset-7{margin-left:58.33333%}.col-sm-offset-8{margin-left:66.66667%}.col-sm-offset-9{margin-left:75%}.col-sm-offset-10{margin-left:83.33333%}.col-sm-offset-11{margin-left:91.66667%}.col-sm-offset-12{margin-left:100%}}@media (min-width: 1024px){.col-md-1,.col-md-2,.col-md-3,.col-md-4,.col-md-5,.col-md-6,.col-md-7,.col-md-8,.col-md-9,.col-md-10,.col-md-11,.col-md-12{float:left}.col-md-1{width:8.33333%}.col-md-2{width:16.66667%}.col-md-3{width:25%}.col-md-4{width:33.33333%}.col-md-5{width:41.66667%}.col-md-6{width:50%}.col-md-7{width:58.33333%}.col-md-8{width:66.66667%}.col-md-9{width:75%}.col-md-10{width:83.33333%}.col-md-11{width:91.66667%}.col-md-12{width:100%}.col-md-pull-0{right:auto}.col-md-pull-1{right:8.33333%}.col-md-pull-2{right:16.66667%}.col-md-pull-3{right:25%}.col-md-pull-4{right:33.33333%}.col-md-pull-5{right:41.66667%}.col-md-pull-6{right:50%}.col-md-pull-7{right:58.33333%}.col-md-pull-8{right:66.66667%}.col-md-pull-9{right:75%}.col-md-pull-10{right:83.33333%}.col-md-pull-11{right:91.66667%}.col-md-pull-12{right:100%}.col-md-push-0{left:auto}.col-md-push-1{left:8.33333%}.col-md-push-2{left:16.66667%}.col-md-push-3{left:25%}.col-md-push-4{left:33.33333%}.col-md-push-5{left:41.66667%}.col-md-push-6{left:50%}.col-md-push-7{left:58.33333%}.col-md-push-8{left:66.66667%}.col-md-push-9{left:75%}.col-md-push-10{left:83.33333%}.col-md-push-11{left:91.66667%}.col-md-push-12{left:100%}.col-md-offset-0{margin-left:0%}.col-md-offset-1{margin-left:8.33333%}.col-md-offset-2{margin-left:16.66667%}.col-md-offset-3{margin-left:25%}.col-md-offset-4{margin-left:33.33333%}.col-md-offset-5{margin-left:41.66667%}.col-md-offset-6{margin-left:50%}.col-md-offset-7{margin-left:58.33333%}.col-md-offset-8{margin-left:66.66667%}.col-md-offset-9{margin-left:75%}.col-md-offset-10{margin-left:83.33333%}.col-md-offset-11{margin-left:91.66667%}.col-md-offset-12{margin-left:100%}}@media (min-width: 1230px){.col-lg-1,.col-lg-2,.col-lg-3,.col-lg-4,.col-lg-5,.col-lg-6,.col-lg-7,.col-lg-8,.col-lg-9,.col-lg-10,.col-lg-11,.col-lg-12{float:left}.col-lg-1{width:8.33333%}.col-lg-2{width:16.66667%}.col-lg-3{width:25%}.col-lg-4{width:33.33333%}.col-lg-5{width:41.66667%}.col-lg-6{width:50%}.col-lg-7{width:58.33333%}.col-lg-8{width:66.66667%}.col-lg-9{width:75%}.col-lg-10{width:83.33333%}.col-lg-11{width:91.66667%}.col-lg-12{width:100%}.col-lg-pull-0{right:auto}.col-lg-pull-1{right:8.33333%}.col-lg-pull-2{right:16.66667%}.col-lg-pull-3{right:25%}.col-lg-pull-4{right:33.33333%}.col-lg-pull-5{right:41.66667%}.col-lg-pull-6{right:50%}.col-lg-pull-7{right:58.33333%}.col-lg-pull-8{right:66.66667%}.col-lg-pull-9{right:75%}.col-lg-pull-10{right:83.33333%}.col-lg-pull-11{right:91.66667%}.col-lg-pull-12{right:100%}.col-lg-push-0{left:auto}.col-lg-push-1{left:8.33333%}.col-lg-push-2{left:16.66667%}.col-lg-push-3{left:25%}.col-lg-push-4{left:33.33333%}.col-lg-push-5{left:41.66667%}.col-lg-push-6{left:50%}.col-lg-push-7{left:58.33333%}.col-lg-push-8{left:66.66667%}.col-lg-push-9{left:75%}.col-lg-push-10{left:83.33333%}.col-lg-push-11{left:91.66667%}.col-lg-push-12{left:100%}.col-lg-offset-0{margin-left:0%}.col-lg-offset-1{margin-left:8.33333%}.col-lg-offset-2{margin-left:16.66667%}.col-lg-offset-3{margin-left:25%}.col-lg-offset-4{margin-left:33.33333%}.col-lg-offset-5{margin-left:41.66667%}.col-lg-offset-6{margin-left:50%}.col-lg-offset-7{margin-left:58.33333%}.col-lg-offset-8{margin-left:66.66667%}.col-lg-offset-9{margin-left:75%}.col-lg-offset-10{margin-left:83.33333%}.col-lg-offset-11{margin-left:91.66667%}.col-lg-offset-12{margin-left:100%}}.clearfix:before,.clearfix:after{content:" ";display:table}.clearfix:after{clear:both}.pull-right{float:right !important}.pull-left{float:left !important}.fs-hidden{display:none !important}.fs-clearfix:before,.fs-clearfix:after{content:" ";display:table}.fs-clearfix:after{clear:both}body{font-size:.9375em;-webkit-font-smoothing:antialiased}@media (min-width: 480px){body{font-size:calc(.9375em + (18 - 15) * (100vw - 480px) / (1400 - 480))}}@media (min-width: 1400px){body{font-size:1.125em}}h1,h2,h3,h4,h5,h6,ul,li,ol{-webkit-margin-before:0;-webkit-margin-after:0}h1,.fs-text-xxl{font-size:2.5rem;font-weight:normal}h2,.fs-text-xl{font-size:2rem;font-weight:normal}h3,.fs-text-l{font-size:1.5rem;font-weight:normal}h4,.fs-text-m{font-size:1.25rem;font-weight:normal}h5,.fs-text-s{font-size:0.875rem;font-weight:normal}h6,.fs-text-xs{font-size:0.75rem;font-weight:normal}small,.fs-text-xxs{font-size:0.625rem;font-weight:normal}h1.fs-responsive-text,.fs-text-xxl.fs-responsive-text{font-size:2.5em}h2.fs-responsive-text,.fs-text-xl.fs-responsive-text{font-size:2em}h3.fs-responsive-text,.fs-text-l.fs-responsive-text{font-size:1.5em}h4.fs-responsive-text,.fs-text-m.fs-responsive-text{font-size:1.25em}h5.fs-responsive-text,.fs-text-s.fs-responsive-text{font-size:0.875em}h6.fs-responsive-text,.fs-text-xs.fs-responsive-text{font-size:0.75em}.fs-text-xxs.fs-responsive-text{font-size:0.625em}.fs-headline{line-height:1.25;font-family:"Georgia","Cambria","Times New Roman","Times",serif;font-weight:normal;margin:0}.fs-text-margin{margin:1.6rem 0}ul{list-style:none;-webkit-padding-start:0}button,input,optgroup,select,textarea{font-family:inherit}.fs-text-link{color:#003891;cursor:pointer;text-decoration:none;background-image:linear-gradient(rgba(0,56,145,0.5), rgba(0,56,145,0.5));background-size:1px 1px;background-repeat:repeat-x;background-position:0 1.2em;-webkit-tap-highlight-color:transparent}.fs-text-link:before,.fs-text-link:after,.fs-text-link *,.fs-text-link *:before,.fs-text-link *:after{text-shadow:none}.fs-text-link:visited{color:#003891}.fs-text-link:hover{background-image:linear-gradient(#003891, #003891)}@media (min-width: 48rem){.fs-text-link{background-position:0 1.3em}}.fs-card{padding:1em 0}.fs-card:before,.fs-card:after{content:" ";display:table}.fs-card:after{clear:both}.fs-card-metric{font-size:0.75rem;font-weight:normal;color:gray;display:block;line-height:1;margin-bottom:1em}.fs-card-metric span{margin-right:1.5em}.fs-card-metric-type{font-weight:bold;color:#999}.fs-card-metric-time{font-style:italic;color:#666}.fs-card-metric-views{color:#333}.fs-card-thumb{width:20%;margin-right:1em;float:left;max-width:200px}.fs-card--basic .fs-card-thumb:after{background:gray;content:'';display:block;padding-top:100%;width:100%}.fs-card-info{overflow:auto}.fs-author{display:block;font-style:normal}.fs-author:before,.fs-author:after{content:" ";display:table}.fs-author:after{clear:both}.fs-author-avatar{width:20%;max-width:1em;margin-right:1em;float:left;position:relative}.fs-author-image{border:1px solid rgba(0,0,0,0.15);max-width:100%;border-radius:50%;overflow:hidden}.fs-author-badge{font-size:0.875rem;font-weight:normal;position:absolute;right:0;bottom:0}.fs-author-badge .icon-flame{background:#ffc000;border-radius:50%;width:1.5em;height:1.5em;display:inline-block;line-height:1.5em;text-align:center}.fs-author-name{font-weight:bold}.fs-author--inline{margin-top:.5em}.fs-author--inline .fs-author-info{line-height:1em}.fs-author--inline .fs-author-avatar{margin-right:.5em}.fs-author--inline .fs-author-byline{font-size:0.75rem;font-weight:normal}.fs-author--inline .fs-author-title{margin-left:.5em}.fs-card-description{font-size:0.75em;color:#4D4D4D;line-height:1.5;overflow:auto;margin:.5em 0 0;display:none}@media (min-width: 768px){.fs-card-description{display:block}}.fs-card--dark{color:#fff}.fs-card--dark .fs-author-title .icon-staff-verified{color:rgba(255,255,255,0.7)}.fs-card--cover .fs-card-content{position:relative;overflow:hidden}.fs-card--cover .fs-card-content:before{content:"";display:block;padding-bottom:56.25%}.fs-card--cover .fs-card-thumb{position:absolute;top:0;left:0;right:0;bottom:0;width:100%;margin-right:auto;float:none;max-width:none}.fs-card--cover .fs-card-thumb:after{background-image:linear-gradient(to bottom, transparent, rgba(0,0,0,0.8));bottom:0;content:'';left:0;position:absolute;right:0;top:-2em}.fs-card--cover .fs-card-info{position:absolute;left:0;right:0;bottom:0;padding:1em;z-index:1}.fs-card--cover .fs-headline{font-size:1.25em}.fs-card--cover .fs-card-thumb{background-size:cover}.fs-article{line-height:1.5;max-width:42em}.fs-article h1,.fs-article h2,.fs-article h3,.fs-article h4,.fs-article h5,.fs-article h6,.fs-article p,.fs-article ol,.fs-article pre,.fs-article table,.fs-article blockquote{margin:1.6rem 0}.fs-article>div:first-child>:first-child{margin-top:0}.fs-article a{text-decoration:none;color:#003891}.fs-article a:hover{text-decoration:underline}.fs-article .table-wrapper{margin:10px 0;overflow-x:auto}.fs-article td,.fs-article th{padding:3px 5px;vertical-align:top;font-size:0.75em}.fs-article thead tr{background:#ccc}.fs-article thead th{font-weight:bold;vertical-align:bottom;border-bottom:2px solid #fff;border-left:1px solid #fff}.fs-article tbody tr{border-bottom:2px solid #fff}.fs-article tbody tr:nth-child(odd){background:#F2F2F2}.fs-article tbody tr:nth-child(even){background:#E6E6E6}.fs-article tbody td{border-left:1px solid #fff}.fs-article tbody td p{margin:0}.fs-article tfoot td{color:#999;padding:1px;font-size:0.625em}.fs-article blockquote{position:relative;padding-left:1.75em}.fs-article blockquote:before{position:absolute;top:0;left:0;content:"\201C";color:#B3B3B3;font-size:2.5em}.article-body-image{line-height:0;position:relative}.article-body-image small{position:absolute;bottom:0;line-height:1;padding:.25em;color:#fff;background-color:rgba(0,0,0,0.5)}.fs-main-content h1.fs-headline{margin-top:1rem;margin-bottom:1rem;font-size:22px;position:relative;-webkit-font-smoothing:antialiased}@media (min-width: 480px){.fs-main-content h1.fs-headline{font-size:calc(22px + (40 - 22) * (100vw - 20rem) / (1400 - 320))}}@media (min-width: 1400px){.fs-main-content h1.fs-headline{font-size:40px}}.article-body.fs-responsive-text{font-family:"Georgia","Cambria","Times New Roman","Times",serif;font-size:17.6px;line-height:1.4em}.wp-caption-text{line-height:1.4em}@media all and (min-width: 1401px){.article-body.fs-responsive-text{font-size:21px}.fs-main-content h1.fs-headline{font-size:40.76px}}@media all and (min-width: 1025px) and (max-width: 1400px){.fs-main-content h1.fs-headline{font-size:32.44px;line-height:1.2em}}@media all and (min-width: 768px) and (max-width: 1024px){.fs-main-content h1.fs-headline{font-size:27.44px;line-height:1.3em}}@media all and (max-width: 767px){.fs-main-content h1.fs-headline{font-size:32.64px;line-height:1.3em}}@media print{.article-video-placeholder,.top-ad-container,.ad-rail-container,sidenav,navbar,footer,medianet,speed-bump,fbs-ad,fbs-video,page[aria-current="false"]{display:none !important}channel-path .logo,channel-path .crumb:before{display:inline-block !important;font-size:15px !important}stream.sidebar-expanded{-webkit-transform:none !important;transform:none !important;margin-left:0 !important}.body-container{width:100%}}.fs-article .embedly-embed{height:100%;left:0;position:absolute;top:0;width:100%}.fs-article .embedly-wrap{height:0;position:relative;width:100%}.fs-article .image-embed div,.fs-article .wp-caption div{line-height:0;overflow:hidden;position:relative}.fs-article .image-embed fbs-accordion,.fs-article .wp-caption fbs-accordion{display:block}.fs-article .image-embed fbs-accordion [aria-expanded="false"],.fs-article .wp-caption fbs-accordion [aria-expanded="false"]{height:1.25em}.fs-article .image-embed fbs-accordion.expandable p,.fs-article .wp-caption fbs-accordion.expandable p{padding-right:1em;position:relative}.fs-article .image-embed fbs-accordion.expandable p[aria-expanded="false"]:after,.fs-article .wp-caption fbs-accordion.expandable p[aria-expanded="false"]:after{content:"[+]";position:absolute;right:0;top:0}.fs-article .image-embed fbs-accordion.expandable p[aria-expanded="true"]:after,.fs-article .wp-caption fbs-accordion.expandable p[aria-expanded="true"]:after{content:" [-]";height:auto}.fs-article .image-embed figcaption,.fs-article .wp-caption figcaption{font-size:.75rem;font-style:italic;line-height:1.4;margin-top:0.5em}.fs-article .image-embed p,.fs-article .wp-caption p{margin:0}.fs-article .image-embed p:after,.fs-article .wp-caption p:after{font-style:normal}.fs-article .image-embed small,.fs-article .wp-caption small{background-color:rgba(0,0,0,0.5);bottom:0;color:#fff;line-height:1;padding:0.25em;position:absolute}.fs-article .wp-caption-text{font-size:0.75rem;font-weight:normal;font-style:italic;margin-top:0.5em;position:relative}.fs-article .link-embed{background-color:#F2F2F2;color:#000;display:block;padding:20px;text-decoration:none;width:100%}.fs-article .link-embed header{font-size:1.5rem;font-weight:normal;margin-bottom:20px}.fs-article .link-embed small{display:block}.fs-article .link-embed .provider-name{font-weight:bold;text-transform:uppercase}.btn{font-size:0.875em;display:inline-flex;align-items:center;justify-content:center;font-weight:bold;border-radius:5px;cursor:pointer;line-height:1;border:none;box-sizing:border-box;transition:all 200ms ease}.btn.btn-rect-lg{padding:1.5em 1em}.btn.btn-rect-sm{padding:0.75em 1em}.btn.btn-square{width:45px;height:45px;padding:1.1em 1em}.btn.btn-circle{width:2rem;height:2rem;border-radius:50%}.btn.btn-black{background-color:#000;color:#fff}.btn.btn-black:hover{background-color:#1a1a1a;color:#fff}.btn.btn-black.secondary{background-color:#fff;border:2px solid #000;color:#000;color:#000}.btn.btn-black.secondary:hover{color:#1a1a1a;border:2px solid #1a1a1a}.btn.btn-gray{background-color:#999;color:#fff}.btn.btn-gray:hover{background-color:#b3b3b3;color:#fff}.btn.btn-gray.secondary{background-color:#fff;border:2px solid #999;color:#999;color:#000}.btn.btn-gray.secondary:hover{color:#b3b3b3;border:2px solid #b3b3b3}.btn.btn-blue{background-color:#069eec;color:#fff}.btn.btn-blue:hover{background-color:#2bb4fa;color:#fff}.btn.btn-blue.secondary{background-color:#fff;border:2px solid #069eec;color:#069eec;color:#000}.btn.btn-blue.secondary:hover{color:#2bb4fa;border:2px solid #2bb4fa}.btn.btn-red{background-color:#f0222e;color:#fff}.btn.btn-red:hover{background-color:#f3525b;color:#fff}.btn.btn-red.secondary{background-color:#fff;border:2px solid #f0222e;color:#f0222e;color:#000}.btn.btn-red.secondary:hover{color:#f3525b;border:2px solid #f3525b}.btn.btn-yellow{background-color:#ffc000;color:#000}.btn.btn-yellow:hover{background-color:#ffcd33;color:#1a1a1a}.btn.btn-yellow.secondary{background-color:#fff;border:2px solid #ffc000;color:#ffc000;color:#000}.btn.btn-yellow.secondary:hover{color:#ffcd33;border:2px solid #ffcd33}.btn:hover{box-shadow:0 0 20px rgba(0,0,0,0.2)}.btn:active{box-shadow:none;top:0.5px;left:0.5px}.btn-facebook{background-color:#3b5998;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-facebook:hover{background-color:#4c70ba;color:#fff}.btn-facebook-secondary{background-color:#fff;border:2px solid #3b5998;color:#3b5998;width:2rem;height:2rem;border-radius:50%}.btn-facebook-secondary:hover{color:#4c70ba;border:2px solid #4c70ba}.btn-google{background-color:#dd4b39;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-google:hover{background-color:#e47365;color:#fff}.btn-google-secondary{background-color:#fff;border:2px solid #dd4b39;color:#dd4b39;width:2rem;height:2rem;border-radius:50%}.btn-google-secondary:hover{color:#e47365;border:2px solid #e47365}.btn-linkedin{background-color:#0077b5;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-linkedin:hover{background-color:#0099e8;color:#fff}.btn-linkedin-secondary{background-color:#fff;border:2px solid #0077b5;color:#0077b5;width:2rem;height:2rem;border-radius:50%}.btn-linkedin-secondary:hover{color:#0099e8;border:2px solid #0099e8}.btn-twitter{background-color:#55acee;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-twitter:hover{background-color:#83c3f3;color:#fff}.btn-twitter-secondary{background-color:#fff;border:2px solid #55acee;color:#55acee;width:2rem;height:2rem;border-radius:50%}.btn-twitter-secondary:hover{color:#83c3f3;border:2px solid #83c3f3}.btn-instagram{background-color:#333;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-instagram:hover{background-color:#4d4d4d;color:#fff}.btn-instagram-secondary{background-color:#fff;border:2px solid #333;color:#333;width:2rem;height:2rem;border-radius:50%}.btn-instagram-secondary:hover{color:#4d4d4d;border:2px solid #4d4d4d}.btn-youtube{background-color:#cd201f;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-youtube:hover{background-color:#e23e3d;color:#fff}.btn-youtube-secondary{background-color:#fff;border:2px solid #cd201f;color:#cd201f;width:2rem;height:2rem;border-radius:50%}.btn-youtube-secondary:hover{color:#e23e3d;border:2px solid #e23e3d}.btn-pinterest{background-color:#bd081c;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-pinterest:hover{background-color:#ee0a23;color:#fff}.btn-pinterest-secondary{background-color:#fff;border:2px solid #bd081c;color:#bd081c;width:2rem;height:2rem;border-radius:50%}.btn-pinterest-secondary:hover{color:#ee0a23;border:2px solid #ee0a23}.btn-email{background-color:#999;color:#fff;width:2rem;height:2rem;border-radius:50%}.btn-email:hover{background-color:#b3b3b3;color:#fff}.btn-email-secondary{background-color:#fff;border:2px solid #999;color:#999;width:2rem;height:2rem;border-radius:50%}.btn-email-secondary:hover{color:#b3b3b3;border:2px solid #b3b3b3}@font-face{font-family:"forbesicon";src:url("https://i.forbesimg.com/assets/fonts/fbs-typography/0233/forbesicon.eot");src:url("https://i.forbesimg.com/assets/fonts/fbs-typography/0233/forbesicon.eot?#iefix") format("embedded-opentype"),url("https://i.forbesimg.com/assets/fonts/fbs-typography/0233/forbesicon.woff") format("woff"),url("https://i.forbesimg.com/assets/fonts/fbs-typography/0233/forbesicon.ttf") format("truetype"),url("https://i.forbesimg.com/assets/fonts/fbs-typography/0233/forbesicon.svg#forbesicon") format("svg");font-weight:normal;font-style:normal}@media screen and (-webkit-min-device-pixel-ratio: 0){@font-face{font-family:"forbesicon";src:url("https://i.forbesimg.com/assets/fonts/fbs-typography/0233/forbesicon.svg#forbesicon") format("svg")}}.icon:before{-moz-osx-font-smoothing:grayscale;-webkit-font-smoothing:antialiased;display:inline-block;font-family:"forbesicon";font-smoothing:antialiased;font-style:normal;font-variant:normal;font-weight:normal;line-height:1;speak:none;text-decoration:inherit;text-rendering:optimizeLegibility;text-transform:none}.icon-add-person:before{content:"\f168"}.icon-amazon:before{content:"\f162"}.icon-arrow-down:before{content:"\f100"}.icon-arrow-down-bar:before{content:"\f149"}.icon-arrow-up:before{content:"\f101"}.icon-authorvoice:before{content:"\f174"}.icon-badge:before{content:"\f15f"}.icon-baidu:before{content:"\f16a"}.icon-book:before{content:"\f102"}.icon-brandvoice-logo:before{content:"\f150"}.icon-brandvoice-logo-brand:before{content:"\f151"}.icon-brandvoice-logo-voice:before{content:"\f152"}.icon-calendar:before{content:"\f143"}.icon-cart:before{content:"\f15b"}.icon-chat:before{content:"\f15c"}.icon-check:before{content:"\f103"}.icon-chevron-down:before{content:"\f135"}.icon-chevron-left:before{content:"\f136"}.icon-chevron-right:before{content:"\f137"}.icon-chevron-up:before{content:"\f138"}.icon-clipboard:before{content:"\f148"}.icon-clock:before{content:"\f146"}.icon-close:before{content:"\f104"}.icon-cog:before{content:"\f134"}.icon-comment-bubble:before{content:"\f105"}.icon-confirmation:before{content:"\f170"}.icon-copy:before{content:"\f153"}.icon-desktop:before{content:"\f164"}.icon-donald-trump:before{content:"\f163"}.icon-download:before{content:"\f14a"}.icon-edit:before{content:"\f141"}.icon-email:before{content:"\f106"}.icon-enlarge:before{content:"\f147"}.icon-error:before{content:"\f171"}.icon-explore:before{content:"\f161"}.icon-facebook:before{content:"\f139"}.icon-flame:before{content:"\f15e"}.icon-forbes-china-logo:before{content:"\f16b"}.icon-forbes-finds-logo:before{content:"\f175"}.icon-forbes-italy:before{content:"\f173"}.icon-forbes-life:before{content:"\f107"}.icon-forbes-logo:before{content:"\f108"}.icon-forbes-logo-f:before{content:"\f109"}.icon-gallery:before{content:"\f140"}.icon-georgia-daquo:before{content:"\f10a"}.icon-georgia-uaquo:before{content:"\f10b"}.icon-google:before{content:"\f13a"}.icon-group:before{content:"\f10c"}.icon-hamburger:before{content:"\f10d"}.icon-handshake:before{content:"\f14b"}.icon-home:before{content:"\f10e"}.icon-insights:before{content:"\f165"}.icon-instagram:before{content:"\f13b"}.icon-italia:before{content:"\f176"}.icon-link:before{content:"\f10f"}.icon-linkedin:before{content:"\f13c"}.icon-location:before{content:"\f156"}.icon-lock:before{content:"\f154"}.icon-megaphone:before{content:"\f14c"}.icon-microphone:before{content:"\f14d"}.icon-mobile:before{content:"\f166"}.icon-pause:before{content:"\f15d"}.icon-phone-call:before{content:"\f14e"}.icon-photo:before{content:"\f167"}.icon-pinterest:before{content:"\f13d"}.icon-plus:before{content:"\f110"}.icon-preview-eye:before{content:"\f145"}.icon-print:before{content:"\f111"}.icon-qzone:before{content:"\f16c"}.icon-renren:before{content:"\f16d"}.icon-reply:before{content:"\f112"}.icon-reset:before{content:"\f113"}.icon-rss-feed:before{content:"\f114"}.icon-search:before{content:"\f115"}.icon-share:before{content:"\f116"}.icon-snapchat:before{content:"\f169"}.icon-square-bracket-left:before{content:"\f11e"}.icon-square-bracket-right:before{content:"\f11f"}.icon-staff-verified:before{content:"\f158"}.icon-star:before{content:"\f120"}.icon-terms:before{content:"\f14f"}.icon-trash:before{content:"\f142"}.icon-tumblr:before{content:"\f13e"}.icon-twitter:before{content:"\f13f"}.icon-twitter-verified:before{content:"\f157"}.icon-u30-logo:before{content:"\f155"}.icon-under-30-logo:before{content:"\f159"}.icon-user:before{content:"\f125"}.icon-video:before{content:"\f126"}.icon-video-rect:before{content:"\f172"}.icon-wechat:before{content:"\f16e"}.icon-weibo:before{content:"\f16f"}.icon-womenforbes-logo:before{content:"\f160"}.icon-youtube:before{content:"\f15a"}html,body{overflow-y:auto}fbs-ad[position="mobile"]{position:fixed;bottom:0;width:100%;text-align:center}*,*:before,*:after{box-sizing:border-box}button{border:none;outline:none;padding:0;background:none;cursor:pointer}img{max-width:100%}a{text-decoration:none;-webkit-tap-highlight-color:transparent}.hidden{display:none !important}h1,h2,h3,h4,h5,h6{margin:0}ul,ol{padding-left:0}fbs-embedly{display:block;height:0;margin:0;overflow:hidden;padding-bottom:67.5%;position:relative;width:100%}fbs-embedly iframe{border:0;height:100%;left:0;position:absolute;top:0;width:100%}fbs-video .brightcove_perform{position:relative;width:100%;height:0;padding-bottom:56.25%;overflow:hidden}fbs-video .vjs-big-play-button .vjs-icon-placeholder:before{content:"" !important}fbs-video .playable-rectangle .vjs-big-play-button,fbs-video .playable-rectangle .play-button-icon{position:absolute;top:50% !important;left:50% !important;width:20% !important;height:0 !important;min-width:30px;max-width:150px;-webkit-transform:translate(-50%, -50%);transform:translate(-50%, -50%);background-color:transparent !important;margin-left:0 !important;margin-top:0 !important;font-family:Arial !important;box-shadow:none !important}fbs-video .playable-rectangle .vjs-big-play-button:before,fbs-video .playable-rectangle .vjs-big-play-button:after,fbs-video .playable-rectangle .play-button-icon:before,fbs-video .playable-rectangle .play-button-icon:after{content:" ";display:block;position:absolute;width:100%;padding-top:100%;transition:all 0.2s ease-in-out;margin-top:-50%}fbs-video .playable-rectangle .vjs-big-play-button:before,fbs-video .playable-rectangle .play-button-icon:before{background:url("data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHZpZXdCb3g9Ii0zMjAgMjMyIDE1MCAxNTAiPjxwYXRoIGQ9Ik0tMjQ1IDIzMmMtNDEuNCAwLTc1IDMzLjYtNzUgNzVzMzMuNiA3NSA3NSA3NSA3NS0zMy42IDc1LTc1Uy0yMDMuNiAyMzItMjQ1IDIzMnoiLz48L3N2Zz4=");opacity:0.5}fbs-video .playable-rectangle .vjs-big-play-button:after,fbs-video .playable-rectangle .play-button-icon:after{background:url("data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHZpZXdCb3g9Ii0zMjAgMjMyIDE1MCAxNTAiPjxzdHlsZSB0eXBlPSJ0ZXh0L2NzcyI+ICANCgkuc3Qwe2ZpbGw6I0ZGRkZGRjt9DQo8L3N0eWxlPjxwb2x5Z29uIGNsYXNzPSJzdDAiIHBvaW50cz0iLTI2NC4xIDMzOS41IC0yNjQuMSAyNzQuNSAtMjA3LjkgMzA3ICIvPjwvc3ZnPg==")}fbs-video .playable-rectangle:hover .vjs-big-play-button:before,fbs-video .playable-rectangle:hover .play-button-icon:before{-webkit-transform:scale(0);transform:scale(0)}fbs-video .playable-rectangle:hover .vjs-big-play-button:after,fbs-video .playable-rectangle:hover .play-button-icon:after{-webkit-transform:scale(2);transform:scale(2)}fbs-quotecard{display:inline}fbs-quotecard .card-preview{position:relative;display:inline-block;line-height:1.4em;padding-left:4px}fbs-quotecard .card-preview:hover .preview.negative{color:#fff;background-color:#c20c00;border-color:#a70a00}fbs-quotecard .card-preview:hover .preview.positive{color:#fff;background-color:#017200;border-color:#015900}fbs-quotecard a.preview{font-weight:600;padding:0 3px;color:#555;border-radius:4px}fbs-quotecard a.preview.negative{border:1px #f6dbd9 solid;background-color:#faeceb}fbs-quotecard a.preview.positive{border:1px #d6e8d6 solid;background-color:#eaf3ea}fbs-quotecard .card-hover{position:absolute;top:1.2em;left:3px;width:220px}fbs-quotecard .card-hover.reverse-display{left:auto;right:3px}fbs-quotecard .card-hover.reverse-display .card-contents:after{left:auto;right:20px}fbs-quotecard .card-hover.above{top:auto;bottom:2.5em}fbs-quotecard .card-hover.above .card-contents:after{content:'▼';top:auto;bottom:-0.9em;text-shadow:0 3px 2px rgba(0,0,0,0.2)}fbs-quotecard .card-contents{width:100%;position:relative;top:14px;background-color:#fff;padding:20px;z-index:10;border-radius:5px;box-shadow:2px 2px 8px #000}fbs-quotecard .card-contents:after{position:absolute;top:-0.8em;left:20px;content:'▲';display:inline-block;color:#fff;text-shadow:0 -3px 2px rgba(0,0,0,0.2);-webkit-transform:scaleX(1.75);transform:scaleX(1.75)}fbs-quotecard a.company-name{color:black}fbs-quotecard a.company-name:hover{color:#003891;cursor:pointer}fbs-quotecard a.company-name h2{margin-top:0;margin-bottom:3px;font-weight:normal}fbs-quotecard a.ticker{font-weight:bold;text-decoration:underline}fbs-quotecard a.ticker h5{margin-top:0;margin-bottom:0}fbs-quotecard h2,fbs-quotecard h5,fbs-quotecard h5.fs-headline{margin-top:0;margin-bottom:0}fbs-quotecard p.cost,fbs-quotecard p.as-of{margin-left:0}fbs-quotecard .cost{font-weight:bold;color:black;margin-bottom:0;margin-top:0.5em}fbs-quotecard .cost span.difference{font-size:.6em;margin:4px}fbs-quotecard .cost span.difference.negative{color:#c20c00}fbs-quotecard .cost span.difference.negative .icon:before{content:"\f100";padding-right:2px}fbs-quotecard .cost span.difference.positive{color:#017200}fbs-quotecard .cost span.difference.positive .icon:before{content:"\f101";padding-right:2px}fbs-quotecard .cost span.difference span{margin:2px}fbs-quotecard p.as-of{color:#939393;margin-top:0;margin-bottom:1em;line-height:1.4;font-size:13px}fbs-quotecard ul.stories{border:5px solid #ddd;border-width:5px 0 0}fbs-quotecard ul.stories li.story{list-style-type:none;margin:1em 0 0}fbs-quotecard .hidden{display:none}.slick-slider{position:relative;display:block;box-sizing:border-box;-webkit-touch-callout:none;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;touch-action:pan-y;-webkit-tap-highlight-color:transparent}.slick-list{position:relative;overflow:hidden;display:block;margin:0;padding:0}.slick-list:focus{outline:none}.slick-list.dragging{cursor:pointer;cursor:hand}.slick-slider .slick-track,.slick-slider .slick-list{-webkit-transform:translate3d(0, 0, 0);transform:translate3d(0, 0, 0)}.slick-track{position:relative;left:0;top:0;display:block;margin-left:auto;margin-right:auto}.slick-track:before,.slick-track:after{content:"";display:table}.slick-track:after{clear:both}.slick-loading .slick-track{visibility:hidden}.slick-slide{float:left;height:100%;min-height:1px;display:none}[dir="rtl"] .slick-slide{float:right}.slick-slide img{display:block}.slick-slide.slick-loading img{display:none}.slick-slide.dragging img{pointer-events:none}.slick-initialized .slick-slide{display:block}.slick-loading .slick-slide{visibility:hidden}.slick-vertical .slick-slide{display:block;height:auto;border:1px solid transparent}.slick-arrow.slick-hidden{display:none}fbs-accordion>*{overflow:hidden}fbs-accordion [aria-expanded="false"]{height:1em}fbs-accordion [aria-expanded="true"]{height:100%}html,body{overflow-y:auto}#server-ad-rail{position:absolute;z-index:1}#server-ad-rail fbs-ad{display:block;margin-top:600px}#server-ad-rail fbs-ad:first-of-type{margin-top:0}.ratio1x1:before{content:'';display:block;padding-bottom:100%}@media all and (max-width: 480px){fbs-ad{text-align:center}}
</style><script type="text/javascript">window.LUX=window.LUX||{};window.LUX.samplerate=1;</script><script src="https://cdn.speedcurve.com/js/lux.js?id=22432108" data-key="https://cdn.speedcurve.com/js/lux.js?id=22432108" onload="this.dataset.loaded = true" async="" defer=""></script><style ng-transition="ng-templates">[_nghost-c2]{position:absolute;min-width:768px;width:100%;padding:0;background-color:#F2F2F2}@media all and (min-width: 1025px) and (max-width: 1229px){[_nghost-c2]{padding:0 2.5%}}</style><style ng-transition="ng-templates">[_nghost-c4]{position:fixed;z-index:2}.navbar-expanded[_nghost-c4]   .brand-logo-container[_ngcontent-c4]{display:flex;align-items:center}.navbar-expanded[_nghost-c4]   .homepage-link[_ngcontent-c4]{font-size:0.875rem;font-weight:normal}.top-nav[_ngcontent-c4]{height:100%;width:100%;display:flex;align-items:center;position:relative}li[_ngcontent-c4]{cursor:pointer}.expand-social[_ngcontent-c4], .trending[_ngcontent-c4]{display:none}.core-unit[_ngcontent-c4]{display:flex;margin-right:.5em;padding-right:.5em;border-right:2px solid gray}.core-unit[_ngcontent-c4]   .core-unit-logo[_ngcontent-c4]{max-width:calc(115.9px * 16/13);min-width:calc(115.9px * 16/13);height:16px !important}core-unit-subscription[_ngcontent-c4]{position:absolute;right:5.8%;top:0}a[_ngcontent-c4]{text-transform:uppercase;font-weight:700}.icon-hamburger[_ngcontent-c4], .icon-search[_ngcontent-c4], .icon-close[_ngcontent-c4]{transition:opacity, -webkit-transform;transition:transform, opacity;transition:transform, opacity, -webkit-transform;will-change:transform, opacity}.icon-hamburger[_ngcontent-c4], .icon-search[_ngcontent-c4], .icon-close[_ngcontent-c4]{transition:opacity 0.5s ease-in-out}.icon-close[_ngcontent-c4]:before{transition:-webkit-transform 0.25s ease-in-out;transition:transform 0.25s ease-in-out;transition:transform 0.25s ease-in-out, -webkit-transform 0.25s ease-in-out}.icon-close[_ngcontent-c4]{opacity:0;z-index:0}.icon-close[_ngcontent-c4]:before{-webkit-transform:rotate(90deg);transform:rotate(90deg)}.icon-hamburger[_ngcontent-c4], .icon-search[_ngcontent-c4]{position:absolute;opacity:1;z-index:1}.hamburger[_ngcontent-c4]{margin-right:.5em}.hamburger.open[_ngcontent-c4]   .icon-close[_ngcontent-c4]{opacity:1;z-index:1}.hamburger.open[_ngcontent-c4]   .icon-close[_ngcontent-c4]:before{-webkit-transform:rotate(0deg);transform:rotate(0deg)}.hamburger.open[_ngcontent-c4]   .icon-hamburger[_ngcontent-c4]{z-index:0;opacity:0}.icon-search[_ngcontent-c4]{width:1em}.homepage-link[_ngcontent-c4]{height:1em}.search.open[_ngcontent-c4]   .icon-close[_ngcontent-c4]{opacity:1;z-index:1}.search.open[_ngcontent-c4]   .icon-close[_ngcontent-c4]:before{-webkit-transform:rotate(0deg);transform:rotate(0deg)}.search.open[_ngcontent-c4]   .icon-search[_ngcontent-c4]{opacity:0;z-index:0}sharing[_ngcontent-c4]{display:none}sharing[_ngcontent-c4]     .chat{display:none}@media all and (min-width: 1230px){[_nghost-c4]{height:60px;width:250px;background-color:#333;color:#fff}.navbar-expanded[_nghost-c4]{width:100%}.navbar-expanded[_nghost-c4]   .top-nav[_ngcontent-c4]{width:400px}.top-nav[_ngcontent-c4]{padding:0 1em}.search[_ngcontent-c4]{position:absolute;top:50%;-webkit-transform:translateY(-50%);transform:translateY(-50%)}.search[_ngcontent-c4]{right:1em}.share-expanded[_ngcontent-c4]{display:none}}@media all and (min-width: 1280px){[_nghost-c4]{width:400px}.slotted-swimlaned[_nghost-c4]:not(.navbar-expanded){width:290px}}@media all and (min-width: 1440px){.slotted-swimlaned[_nghost-c4]:not(.navbar-expanded){width:400px}}@media (min-width: 769px) and (max-width: 1229px){[_nghost-c4]{width:60px;height:100%;background:#fff;background-image:url(data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAoAAAAKAQMAAAHA+21oAAAABlBMVEX///+tra03rAC8AAAAAXRSTlMAQObYZgAAACdJREFUCB1jaGBAAAeGBgYOBgUwKQCkHRgOACUPMDAzMPAwMBgwAABYMQQgMKldwwAAAABJRU5ErkJggg==);background-size:5px 5px;text-align:center;display:flex;flex-direction:column;justify-content:space-between}.navbar-expanded[_nghost-c4]   .top-nav[_ngcontent-c4]{margin-top:0;transition:none}.navbar-expanded[_nghost-c4]   .hamburger[_ngcontent-c4]{margin-right:0}.navbar-expanded[_nghost-c4]   .brand-logo-container[_ngcontent-c4]{display:none}core-unit-subscription[_ngcontent-c4]{display:none}sharing.expanded[_ngcontent-c4]{display:block}sharing[_ngcontent-c4]     .expand-social{display:inline-block}sharing[_ngcontent-c4]     ul{display:flex;width:650px}sharing[_ngcontent-c4]     li{font-size:1.5em}sharing[_ngcontent-c4]     li.permalink{background:#B3B3B3;padding-right:20px;margin-left:-3px}sharing[_ngcontent-c4]     li.permalink button{float:left}sharing[_ngcontent-c4]     button{width:60px;height:60px;border-radius:0}sharing[_ngcontent-c4]     button .icon-share{vertical-align:middle;font-size:1.25rem;font-weight:normal}sharing[_ngcontent-c4]     button.email{background-color:#000}sharing[_ngcontent-c4]     button .icon-link:before{content:"\f10f"}sharing[_ngcontent-c4]     span input{width:200px;height:40px;margin-top:10px}.core-unit[_ngcontent-c4]{display:none}.top-nav[_ngcontent-c4], .bottom-sticky[_ngcontent-c4]{display:flex;flex-direction:column;height:50%}.top-nav[_ngcontent-c4]{margin-top:-60px;transition:margin-top 0.25s ease-in-out}.top-nav.nav-items-container[_ngcontent-c4]{margin-top:0px}.top-nav[_ngcontent-c4]   a[_ngcontent-c4]{display:block;width:60px;height:60px;line-height:60px}.top-nav[_ngcontent-c4]   .share-expanded[_ngcontent-c4]{display:none}.bottom-sticky[_ngcontent-c4]{justify-content:space-between}.brand-logo-container[_ngcontent-c4]{order:-1}.homepage-link[_ngcontent-c4]{color:#fff;background:#333;font-size:0.875rem;font-weight:normal}.expand-social[_ngcontent-c4]{display:inline-block}li[_ngcontent-c4]{width:30px;height:30px;line-height:30px;color:#fff;float:left;text-align:center}li.share-text[_ngcontent-c4]{font-weight:bold;line-height:20px;height:20px;width:100%;color:#333;background:#fff;text-transform:uppercase}.icon-facebook[_ngcontent-c4]{background-color:#3b5998}.icon-twitter[_ngcontent-c4]{background-color:#55acee}.icon-email[_ngcontent-c4]{background:#000}.icon-linkedin[_ngcontent-c4]{background-color:#0077b5}.icon-chevron-right[_ngcontent-c4]{margin-left:3px}.hamburger[_ngcontent-c4]{margin-right:0}.hamburger[_ngcontent-c4]:hover   .icon-hamburger[_ngcontent-c4]:before, .search[_ngcontent-c4]:hover   .icon-search[_ngcontent-c4]:before{color:#fff;background-color:#333}.icon-hamburger[_ngcontent-c4]:before{font-size:1.1em;width:60px;height:auto;padding:20px;background-color:#fff}.icon-search[_ngcontent-c4]:before{font-size:1.1em;width:60px;height:auto;padding:20px;background-color:#fff}.icon-close[_ngcontent-c4]:before{width:100%;color:#fff;padding:20px;background-color:#333}.trending[_ngcontent-c4]{display:block;padding:0;width:60px;height:60px;line-height:60px;background-color:#4D4D4D;color:#fff;font-size:1.6em}.icon-plus[_ngcontent-c4]:before{transition:-webkit-transform 0.25s ease-in-out;transition:transform 0.25s ease-in-out;transition:transform 0.25s ease-in-out, -webkit-transform 0.25s ease-in-out;-webkit-transform:rotate(0deg);transform:rotate(0deg)}.icon-plus.rotate[_ngcontent-c4]:before{-webkit-transform:rotate(45deg);transform:rotate(45deg)}.trending[_ngcontent-c4]   small[_ngcontent-c4]{position:absolute;bottom:0;left:0;width:100%;text-transform:uppercase;line-height:normal}.trending[_ngcontent-c4]   small.closed[_ngcontent-c4]{display:none}}@media all and (max-width: 768px){[_nghost-c4]{width:100%;height:60px;background-color:#fff;color:#1A1A1A;border-bottom:solid #E6E6E6 2px}.navbar-expanded[_nghost-c4]{background-color:#333;color:#fff}.top-nav[_ngcontent-c4]{padding:0 1em}sharing.expanded[_ngcontent-c4]{display:inline}sharing[_ngcontent-c4]{position:fixed;top:60px;right:26px;height:120px;padding:.5em;background-color:#666;border-radius:5px;width:275px;color:#fff;font-size:1.5rem;font-weight:normal}sharing[_ngcontent-c4]     li{font-size:1.5rem;font-weight:normal}sharing[_ngcontent-c4]     button{margin:5px;border-radius:0;width:40px;height:40px;line-height:40px}sharing[_ngcontent-c4]     .share-expanded, sharing[_ngcontent-c4]     .google{display:none}sharing[_ngcontent-c4]     .email{background-color:#333}sharing[_ngcontent-c4]     .chat{display:inline-block;width:40px;height:40px;line-height:40px;text-align:center}sharing[_ngcontent-c4]     .permalink{display:block}sharing[_ngcontent-c4]     .permalink span{position:absolute;right:0.5em}sharing[_ngcontent-c4]     .permalink input{width:200px;height:40px}.search[_ngcontent-c4]   .icon-close[_ngcontent-c4]{display:none}core-unit-subscription[_ngcontent-c4]{right:15%}.search[_ngcontent-c4]{position:absolute;right:2em;width:1em;height:1em}.search[_ngcontent-c4], .share-expanded[_ngcontent-c4]{top:50%;-webkit-transform:translateY(-50%);transform:translateY(-50%)}.share-expanded[_ngcontent-c4]{position:absolute;right:1em}}</style><style ng-transition="ng-templates">fbs-video.sticky-video{position:fixed;top:60px;left:0;z-index:99}@media all and (min-width: 1230px) and (max-width: 1279px){  .sticky-video{width:250px}}@media all and (min-width: 1280px){  .sticky-video{width:400px}  .sticky-video.sticky-sponsored-video{width:290px}}@media all and (min-width: 1440px){  .sticky-video.sticky-sponsored-video{width:400px}}[_nghost-c7]{display:block;height:100%;position:fixed;width:390px;top:0}@media all and (min-width: 1230px){[_nghost-c7]{top:60px}.video-placeholder[_ngcontent-c7]{background-color:#000}.video-placeholder[_ngcontent-c7]   .overlay-title[_ngcontent-c7]{position:absolute;left:0;width:100%;z-index:1;font-weight:bold;line-height:15px;padding:5px 0 5px 1em;color:#fff;background-color:rgba(51,51,51,0.5);display:none}.video-placeholder[_ngcontent-c7]:hover   .overlay-title[_ngcontent-c7]{display:block}}@media all and (min-width: 1230px) and (max-width: 1279px){[_nghost-c7]{width:250px}[_nghost-c7]   .article-sidebar-video[_ngcontent-c7], [_nghost-c7]   .relative-video[_ngcontent-c7]{margin-top:calc(250px * (9/16));height:calc(100% - calc(250px * (9/16)) - 60px)}}@media all and (min-width: 1280px){[_nghost-c7]{width:400px}[_nghost-c7]   .article-sidebar-video[_ngcontent-c7], [_nghost-c7]   .relative-video[_ngcontent-c7]{margin-top:calc(400px * (9/16));height:calc(100% - calc(400px * (9/16)) - 60px)}.slotted-swimlaned[_nghost-c7]{width:290px}.slotted-swimlaned[_nghost-c7]   .article-sidebar-video[_ngcontent-c7], .slotted-swimlaned[_nghost-c7]   .relative-video[_ngcontent-c7]{margin-top:calc(290px * (9/16));height:calc(100% - calc(290px * (9/16)) - 60px)}}@media all and (min-width: 1440px){.slotted-swimlaned[_nghost-c7]{width:400px}.slotted-swimlaned[_nghost-c7]   .article-sidebar-video[_ngcontent-c7], .slotted-swimlaned[_nghost-c7]   .relative-video[_ngcontent-c7]{margin-top:calc(400px * (9/16));height:calc(100% - calc(400px * (9/16)) - 60px)}}@media all and (max-width: 1229px){.navbar-expanded[_nghost-c7]{height:calc(100% - 60px);top:60px}.video-placeholder[_ngcontent-c7]{display:none}}@media all and (min-width: 769px) and (max-width: 1229px){[_nghost-c7]{margin-left:60px}}@media all and (max-width: 768px){[_nghost-c7]{top:60px}}</style><style ng-transition="ng-templates">[_nghost-c13]{margin-left:60px;display:block;position:relative;background-color:#fff;height:100%;z-index:1;transition:-webkit-transform 200ms;transition:transform 200ms;transition:transform 200ms, -webkit-transform 200ms}.sidebar-expanded[_nghost-c13]{will-change:transform;-webkit-transform:translate(390px, 0);transform:translate(390px, 0)}page[_ngcontent-c13]{max-width:1800px;width:100%;margin:0 auto}fbs-ad[_ngcontent-c13]{position:fixed;bottom:0;width:100%;text-align:center}@media all and (min-width: 1230px){[_nghost-c13]{margin-left:250px}.sidebar-expanded[_nghost-c13]{-webkit-transform:none;transform:none;will-change:inherit}}@media all and (min-width: 1230px) and (max-width: 1279px){[_nghost-c13]{margin-left:250px}page[_ngcontent-c13]{padding:0 35px}}@media all and (min-width: 1280px){[_nghost-c13]{margin-left:400px}.slotted-swimlaned[_nghost-c13]{margin-left:290px}page[_ngcontent-c13]{width:95%}}@media all and (min-width: 1440px){.slotted-swimlaned[_nghost-c13]{margin-left:400px}}@media all and (max-width: 768px){[_nghost-c13]{margin:auto}}</style><script src="https://www.googletagservices.com/tag/js/gpt.js" data-key="https://www.googletagservices.com/tag/js/gpt.js" onload="this.dataset.loaded = true" async="" defer=""></script><script src="https://native.sharethrough.com/assets/sfp.js" data-key="https://native.sharethrough.com/assets/sfp.js" onload="this.dataset.loaded = true" async="" defer=""></script><style ng-transition="ng-templates">[_nghost-c14]{padding:0 5%;display:block}[_nghost-c14]     .share-expanded{display:none}.fs-article[_ngcontent-c14]{max-width:initial}featured-image[_ngcontent-c14]{margin-bottom:2em}sharing[_ngcontent-c14]{font-size:1.25em}sharing[_ngcontent-c14]     li{margin-right:8px}sharing[_ngcontent-c14]     .email{background:#000}.article-wrapper[_ngcontent-c14]{position:relative}.article-wrapper[_ngcontent-c14]:before, .article-wrapper[_ngcontent-c14]:after{content:" ";display:table}.article-wrapper[_ngcontent-c14]:after{clear:both}.body-container[_ngcontent-c14]{display:block;padding-right:5%;margin-right:300px}.body-container.no-rail[_ngcontent-c14]{margin-right:0}.body-container.no-rail[_ngcontent-c14]   .fs-article[_ngcontent-c14]{max-width:100%}article-body-container[_ngcontent-c14]{display:block}article-body-container[_ngcontent-c14], contrib-block[_ngcontent-c14], guest-contrib[_ngcontent-c14], group-blog[_ngcontent-c14]{margin-top:1em}footer[_ngcontent-c14]{display:inline-block;width:100%}footer[_ngcontent-c14]   pagination-nav[_ngcontent-c14]{float:right}footer[_ngcontent-c14]   sharing[_ngcontent-c14]{clear:both;float:right;position:relative;margin:5px 0}footer[_ngcontent-c14]   sharing[_ngcontent-c14]:before{content:'Share: ';position:absolute;left:-55px;line-height:30px;color:#333;font-size:0.875rem;font-weight:normal;font-weight:bold;font-family:"Avenir","Noto Sans","Droid Sans","Helvetica Neue",Corbel,Helvetica,Arial,sans-serif}.ad-rail-container[_ngcontent-c14]{float:right;height:auto}fbs-ad-rail[_ngcontent-c14]{display:block;width:300px;height:100%}fbs-ad-rail[_ngcontent-c14]     fbs-ad{margin-top:600px;display:block}fbs-ad-rail[_ngcontent-c14]     fbs-ad[position="spon-logo"], fbs-ad-rail[_ngcontent-c14]     fbs-ad[position="rec"]{margin-top:0}fbs-ad-rail[_ngcontent-c14]     [position="spon-logo"] div:first-child{margin-bottom:20px}@media all and (min-width: 1025px) and (max-width: 1229px){[_nghost-c14]{padding:0 7.5%}}@media all and (max-width: 1229px){sharing[_ngcontent-c14]{display:none}}@media all and (max-width: 768px){[_nghost-c14]{padding-top:60px}}</style><style ng-transition="ng-templates">[_nghost-c15]{width:100%;background:#fff;font-weight:normal;display:inline-block}.core-unit[_nghost-c15]{margin-top:60px}[position="top"][_ngcontent-c15]{display:block;width:100%;min-height:90px;padding:12px 0;text-align:center;z-index:1}[position="top"][_ngcontent-c15]    >div{margin:0 -8.8%;overflow-x:auto;overflow-y:hidden}.top-ad-container[_ngcontent-c15]{min-height:116px;border-bottom:2px solid #E6E6E6;margin:auto;float:none}.sticky[_ngcontent-c15]{position:fixed;top:0;border:none;width:100%;background:#fff;z-index:9999;transition:top 500ms}.sticky.core-unit[_ngcontent-c15]{top:60px}group-blog-blurb[_ngcontent-c15]{margin-top:1em}.women-at-forbes[_ngcontent-c15]{width:135px;height:20px;float:left;margin:10px 20px 0 0}.women-at-forbes[_ngcontent-c15]   img[_ngcontent-c15]{vertical-align:top}.article-meta[_ngcontent-c15]{min-height:1em;line-height:20px;color:gray;display:block;margin-top:1em;font-weight:bold}.article-meta[_ngcontent-c15]   channel-path[_ngcontent-c15]{display:none}.badge[_ngcontent-c15]{display:inline-block;position:relative;margin-left:1em}.forbes-on-trump[_ngcontent-c15]{color:#fff;background-color:#333;padding:2px 7px 0 29px;font-weight:bold}.forbes-on-trump[_ngcontent-c15]   .icon-donald-trump[_ngcontent-c15]{position:absolute;top:1px;left:4px}.forbes-on-trump[_ngcontent-c15]:before{content:'Forbes on trump';text-transform:uppercase}.forbes-100[_ngcontent-c15]{vertical-align:top;background-color:#333}.forbes-100[_ngcontent-c15]   img[_ngcontent-c15]{padding:2px}.editors-pick[_ngcontent-c15]:before{content:'Editor\'s pick';color:#1A1A1A;margin-left:23px;font-weight:bold;text-transform:uppercase}.icon-badge[_ngcontent-c15]{position:absolute;left:0;top:0;color:#ffc000}.icon-star[_ngcontent-c15]{position:absolute;top:-1px;left:3.5px;color:#1A1A1A}div[_ngcontent-c15]{float:right;margin-left:6px}div[_ngcontent-c15]   a[_ngcontent-c15]{padding:3px 5px;background-color:#003891;color:#fff;text-decoration:none;text-transform:uppercase;border-radius:8px;transition:all 0.15s ease-in-out}div[_ngcontent-c15]   a[_ngcontent-c15]:hover{background-color:#000}.circ-link[_ngcontent-c15]{font-weight:bold;color:#c41a23;float:right}featured-image[_ngcontent-c15]{margin:1rem 0}.badge-wrapper[_ngcontent-c15]{display:none}.badge-wrapper[_ngcontent-c15]   .badge[_ngcontent-c15]{display:inline-block;position:relative;margin-left:1em}.badge-wrapper[_ngcontent-c15]   [_ngcontent-c15]:first-child{margin-left:0}.badge-wrapper[_ngcontent-c15]   .women-at-forbes[_ngcontent-c15]{width:162px;height:24px;border:1px solid #000;margin:0}.badge-wrapper[_ngcontent-c15]   .forbes-on-trump[_ngcontent-c15], .badge-wrapper[_ngcontent-c15]   .forbes-100[_ngcontent-c15]{vertical-align:top}.badge-wrapper[_ngcontent-c15]   .forbes-on-trump[_ngcontent-c15]   img[_ngcontent-c15], .badge-wrapper[_ngcontent-c15]   .forbes-100[_ngcontent-c15]   img[_ngcontent-c15]{padding:2px}.badge-wrapper[_ngcontent-c15]   .forbes-on-trump[_ngcontent-c15]{color:#fff;background-color:#333;padding:2px 7px 0 29px;font-weight:bold;line-height:20px}.badge-wrapper[_ngcontent-c15]   .forbes-on-trump[_ngcontent-c15]   .icon-donald-trump[_ngcontent-c15]{position:absolute;top:1px;left:4px}.badge-wrapper[_ngcontent-c15]   .forbes-on-trump[_ngcontent-c15]:before{content:'Forbes on trump';text-transform:uppercase}.badge-wrapper[_ngcontent-c15]   .forbes-100[_ngcontent-c15]{vertical-align:top;background-color:#333}.badge-wrapper[_ngcontent-c15]   .forbes-100[_ngcontent-c15]   img[_ngcontent-c15]{padding:2px}@media all and (max-width: 768px){.core-unit[_nghost-c15]{margin-top:0}channel-path[_ngcontent-c15], .women-at-forbes[_ngcontent-c15], .forbes-on-trump[_ngcontent-c15], .forbes-100[_ngcontent-c15], .circ-link[_ngcontent-c15]{display:none}.article-meta[_ngcontent-c15]   channel-path[_ngcontent-c15]{display:block}.badge-wrapper[_ngcontent-c15]{display:inline-block}}@media all and (min-width: 1230px) and (max-width: 1329px){[position="top"][_ngcontent-c15]    >div{margin:0 -3.6%}}</style><style ng-transition="ng-templates">[_nghost-c26]{display:inline-block;font-weight:bold;text-transform:uppercase}.view-count[_ngcontent-c26]{margin-left:2em}</style><style ng-transition="ng-templates">[_nghost-c10]{text-transform:uppercase;display:block;font-family:forbesicon}.reversible[_nghost-c10]   .icon-facebook[_ngcontent-c10]{background:#3b5998;color:#fff}.reversible[_nghost-c10]   .icon-facebook[_ngcontent-c10]:hover{background:#fff;color:#3b5998}.reversible[_nghost-c10]   .icon-twitter[_ngcontent-c10]{background:#55acee;color:#fff}.reversible[_nghost-c10]   .icon-twitter[_ngcontent-c10]:hover{background:#fff;color:#55acee}.reversible[_nghost-c10]   .icon-linkedin[_ngcontent-c10]{background:#0077b5;color:#fff}.reversible[_nghost-c10]   .icon-linkedin[_ngcontent-c10]:hover{background:#fff;color:#0077b5}.reversible[_nghost-c10]   .icon-google[_ngcontent-c10]{background:#dd4b39;color:#fff}.reversible[_nghost-c10]   .icon-google[_ngcontent-c10]:hover{background:#fff;color:#dd4b39}.reversible[_nghost-c10]   .icon-pinterest[_ngcontent-c10]{background:#bd081c;color:#fff}.reversible[_nghost-c10]   .icon-pinterest[_ngcontent-c10]:hover{background:#fff;color:#bd081c}.reversible[_nghost-c10]   .icon-email[_ngcontent-c10]{background:#B3B3B3;color:#fff}.reversible[_nghost-c10]   .icon-email[_ngcontent-c10]:hover{background:#fff;color:#B3B3B3}li[_ngcontent-c10]{display:inline-block;line-height:1.5em}li.share-expanded[_ngcontent-c10]{background-color:#fff}li.share-expanded[_ngcontent-c10]   button[_ngcontent-c10]{color:#333}li.share-expanded[_ngcontent-c10]   button[_ngcontent-c10]:after{content:'share';text-transform:uppercase;display:block;font-weight:700;font-size:10px;line-height:10px;position:relative;top:-15px}button[_ngcontent-c10]{color:#fff;width:1.5em;height:1.5em;border-radius:50%}input[_ngcontent-c10]{width:auto;height:1.5em;border:0;padding:0 10px;font:400 1rem "Georgia","Cambria","Times New Roman","Times",serif;border-radius:5px;box-shadow:inset 2px 3px 3px rgba(0,0,0,0.1)}.facebook[_ngcontent-c10]{background-color:#3b5998}.twitter[_ngcontent-c10]{background-color:#55acee}.linkedin[_ngcontent-c10]{background-color:#0077b5}.google[_ngcontent-c10]{background-color:#dd4b39}.pinterest[_ngcontent-c10]{background-color:#bd081c}.email[_ngcontent-c10]{background-color:#B3B3B3}.chat[_ngcontent-c10]{background-color:#009623;width:1.5em}.chat[_ngcontent-c10]   i[_ngcontent-c10]:before{content:"\f15c"}</style><style ng-transition="ng-templates">[_nghost-c22]{display:block;margin:20px 0;clear:both}ul[_ngcontent-c22]{display:flex;justify-content:space-between}li[_ngcontent-c22]{display:inline-block;font-weight:bold;color:#333;text-align:left;padding:0 3px}li[_ngcontent-c22]   a[_ngcontent-c22]{text-decoration:underline}li[_ngcontent-c22]   a[_ngcontent-c22]:hover, li[_ngcontent-c22]   a[_ngcontent-c22]:active{color:#069eec}.print[_ngcontent-c22]{padding-left:0}@media all and (max-width: 768px){.print[_ngcontent-c22]{display:none}}@media all and (max-width: 480px){i[_ngcontent-c22]{padding-right:0}li[_ngcontent-c22]{display:block;float:left}}</style><style ng-transition="ng-templates">[_nghost-c17]{display:inline-block;width:100%}contrib-byline.no-disclaimer[_ngcontent-c17]{padding-top:12px}.contrib-container[_ngcontent-c17]{display:flex}.fs-author-avatar[_ngcontent-c17]{width:4em;height:4em;max-width:80px}.fs-author-avatar[_ngcontent-c17]   img[_ngcontent-c17]{min-width:60px;width:100%}.most-popular-icon[_ngcontent-c17]   small[_ngcontent-c17]{display:none;position:absolute;top:0;left:25px;padding:5px;background-color:#ffc000;font-weight:bold;border-radius:4px;text-transform:uppercase;white-space:nowrap}.contrib-tagline[_ngcontent-c17]{color:#999;font-style:italic;line-height:1.25;margin-top:0.5em}.full-bio[_ngcontent-c17]{display:inline-block;color:#003891;font-weight:bold;text-transform:uppercase}.full-bio[_ngcontent-c17]:before{content:'Full Bio'}.bio-expanded[_ngcontent-c17]{background-color:#F2F2F2;position:relative;padding:.8em;margin:-.8em}.bio-expanded[_ngcontent-c17]   .full-bio[_ngcontent-c17]{position:absolute;right:8px;top:5px;color:#000}.bio-expanded[_ngcontent-c17]   .full-bio[_ngcontent-c17]:before{content:''}.bio-expanded[_ngcontent-c17]   .icon-chevron-down[_ngcontent-c17]:before{content:'\f104'}.legal-disclaimer[_ngcontent-c17]{display:block;margin-top:1em}  follow-link{display:block;margin:.2em 0}.social-links[_ngcontent-c17]{display:flex}li[_ngcontent-c17]{padding:0 10px}li[_ngcontent-c17]   .icon[_ngcontent-c17]{color:#666}li[_ngcontent-c17]:first-of-type{padding-left:0}.icon[_ngcontent-c17]:hover.icon-facebook{color:#3b5998}.icon[_ngcontent-c17]:hover.icon-twitter{color:#55acee}.icon[_ngcontent-c17]:hover.icon-linkedin{color:#0077b5}.icon[_ngcontent-c17]:hover.icon-instagram{color:#333}.icon[_ngcontent-c17]:hover.icon-rss-feed{color:#f38521}.icon[_ngcontent-c17]:hover.icon-book{color:#f90}.icon[_ngcontent-c17]:hover.icon-google{color:#dd4b39}.icon[_ngcontent-c17]:hover.icon-youtube{color:#cd201f}@media (max-width: 1024px){.fs-author-avatar[_ngcontent-c17]{max-width:40px;max-height:45px}.fs-author-avatar[_ngcontent-c17]   img[_ngcontent-c17]{min-width:40px}}@media (min-width: 768px){.most-popular-icon[_ngcontent-c17]:hover   small[_ngcontent-c17]{display:inline}}</style><style ng-transition="ng-templates">[_nghost-c27]{display:block}.brand[_ngcontent-c27]{color:#c41a23;font-style:italic;vertical-align:baseline}.comma[_ngcontent-c27]{margin-left:-.25rem}.contrib-byline-type[_ngcontent-c27]{color:#999;text-transform:uppercase}.icon-staff-verified[_ngcontent-c27]{color:#003891}.icon-u30-logo[_ngcontent-c27]{color:#ffc000}.icon-womenforbes-logo[_ngcontent-c27]{color:#000;vertical-align:middle}</style><style ng-transition="ng-templates">.article-gallery-embedded{border-color:#E6E6E6;border-style:solid;border-width:3px 0px;width:100%;padding:1.5em 5%;margin:1em 0;font-size:1.5rem;font-weight:normal;overflow:hidden}  .article-gallery-embedded .article-image-box{width:47%;float:left;margin-right:3%}  .article-gallery-embedded .article-image-box img{display:block}  .article-gallery-embedded .article-text-box{width:50%;float:left}  .article-gallery-embedded .article-text-box header{font:700 0.875em "Helvetica Neue",Helvetica,Arial,sans-serif;color:#003891;margin-bottom:.5em}  .article-gallery-embedded .article-text-box header .icon{color:#999;margin-right:.5em}  .article-gallery-embedded .article-text-box h4{font:normal 1.5em "Georgia","Cambria","Times New Roman","Times",serif;color:#000}  .article-gallery-embedded .article-text-box .article-launch-gallery{display:inline-block;font:700 0.875em "Helvetica Neue",Helvetica,Arial,sans-serif;margin-top:0.75em;margin-right:.5em}  .article-gallery-embedded .article-text-box .article-launch-gallery .article-launch-text{color:#003891}  .article-gallery-embedded .article-text-box .article-launch-gallery .article-slide-count{font-size:0.875em;margin:0;color:#999}  .article-gallery-embedded .article-text-box .article-launch-button{background-color:#069eec;color:#fff;display:inline-block;vertical-align:bottom;width:2em;height:2em;text-align:center;height:40px;width:40px;border-radius:20px;transition:-webkit-transform 0.15s ease-in-out;transition:transform 0.15s ease-in-out;transition:transform 0.15s ease-in-out, -webkit-transform 0.15s ease-in-out;-webkit-transform:translate(0, 0);transform:translate(0, 0)}  .article-gallery-embedded .article-text-box .article-launch-button .icon-chevron-right,   .article-gallery-embedded .article-text-box .article-launch-button .icon-chevron-right:before{vertical-align:middle}@media all and (max-width: 1229px){  .article-gallery-embedded{font-size:1.5rem;font-weight:normal}}@media all and (max-width: 1024px){  .article-gallery-embedded{font-size:1.25rem;font-weight:normal}  .article-gallery-embedded .article-image-box{float:right;margin-right:auto}  .article-gallery-embedded .article-text-box{float:left;margin-right:3%}  .article-gallery-embedded .article-text-box .article-launch-button{font-size:0.75em}}[_nghost-c20]{display:inline-block}[_nghost-c20]     .article-promo-bv{position:relative;max-width:800px;font-size:initial;margin:2em auto 2.5em;text-align:center;transition:max-height 0.3s ease-in-out}[_nghost-c20]     .article-promo-bv h3{font-weight:normal;line-height:1.2em;font-family:"Georgia","Cambria","Times New Roman","Times",serif}[_nghost-c20]     .article-promo-bv a{color:#000;text-decoration:none}[_nghost-c20]     .article-promo-bv .inline-reveal{position:relative;z-index:0;overflow-y:hidden;height:100%;transition:all 0.3s linear}[_nghost-c20]     .article-promo-bv.collapsed .inline-reveal{height:0}[_nghost-c20]     .article-promo-bv:before, [_nghost-c20]     .article-promo-bv:after{height:0;content:"";display:block;position:absolute;left:10%;right:10%;z-index:0}[_nghost-c20]     .article-promo-bv:before{border-top:1px solid #c41a23;top:0}[_nghost-c20]     .article-promo-bv:after{border-top:2px solid #c41a23;bottom:0}[_nghost-c20]     .article-promo-bv .inline-reveal .reveal-this{margin:1.5em 5% 2em}[_nghost-c20]     .article-promo-bv .inline-reveal .reveal-this h3{margin-top:1em}[_nghost-c20]     .article-promo-bv .inline-reveal .reveal-this h3 a{font-size:1.25em}[_nghost-c20]     .article-promo-bv .brandvoice-entity a{display:inline-block}[_nghost-c20]     .article-promo-bv .brandvoice-entity a .avatar{width:2em}[_nghost-c20]     .article-promo-bv .brandvoice-entity a .brandvoice{white-space:nowrap;font:bold 1em "Avenir","Noto Sans","Droid Sans","Helvetica Neue",Corbel,Helvetica,Arial,sans-serif}[_nghost-c20]     .article-promo-bv .inline-peak{position:absolute;width:100%;bottom:0;z-index:1}[_nghost-c20]     .article-promo-bv .slug{display:inline-block;background:#fff;font-family:"Georgia","Cambria","Times New Roman","Times",serif;font-weight:bold;line-height:1em;position:relative;bottom:-.5em;padding-right:30px;padding-left:10px}[_nghost-c20]     .article-promo-bv .brandvoice{color:#c41a23;font-style:italic}[_nghost-c20]     .article-promo-bv .brandvoice .brand{color:#000;font-style:normal}@media all and (max-width: 768px){.article-promo-bv[_ngcontent-c20]   .brandvoice-entity[_ngcontent-c20]   .avatar[_ngcontent-c20]{vertical-align:middle;margin-right:.5em}}@media all and (max-width: 1024px){.article-promo-bv[_ngcontent-c20]   .inline-peak[_ngcontent-c20]   .slug[_ngcontent-c20]   .help[_ngcontent-c20]{top:1px}}@media all and (min-width: 769px){.article-promo-bv[_ngcontent-c20]   .brandvoice-entity[_ngcontent-c20]   .avatar[_ngcontent-c20]{width:3em;margin-bottom:.5em}.article-promo-bv[_ngcontent-c20]   .brandvoice-entity[_ngcontent-c20]   .brandvoice[_ngcontent-c20]{display:block}}@media all and (min-width: 1025px){.article-promo-bv[_ngcontent-c20]{font-size:1.25rem;font-weight:normal}}@media all and (min-width: 1230px){.article-promo-bv[_ngcontent-c20]{font-size:1.5rem;font-weight:normal}}fbs-ad[_ngcontent-c20]{display:block;text-align:center;margin-bottom:30px;overflow-x:auto}p[_ngcontent-c20]{margin-top:0}div[_ngcontent-c20]     {display:block}div[_ngcontent-c20]     img{width:100%}div[_ngcontent-c20]     .progressive-placeholder:before{content:'';display:block;padding-bottom:56.25%}div[_ngcontent-c20]     .fbs-brightcove{margin:1em 0}div[_ngcontent-c20]     .alignleft{float:left;margin:0.5% 3.5% 1.75% 0}div[_ngcontent-c20]     .alignright{float:right;margin:0.5% 0 1.75% 3.5%}div[_ngcontent-c20]     .alignleft, div[_ngcontent-c20]     .alignright{width:40%;line-height:0}div[_ngcontent-c20]     .alignleft .caption-container, div[_ngcontent-c20]     .alignright .caption-container{padding-top:0.5em}div[_ngcontent-c20]     .alignleft .wp-caption-text, div[_ngcontent-c20]     .alignright .wp-caption-text{margin:0;line-height:1.4em}div[_ngcontent-c20]     .tweet_quote{padding:0 3px 0 0}div[_ngcontent-c20]     .tweet_quote:hover a{color:#fff;background-color:#55acee;text-decoration:none}div[_ngcontent-c20]     .tweet_quote:hover span:before{margin-left:-1.3em}div[_ngcontent-c20]     .tweet_quote a{transition:background-color 0.2s ease-in-out;color:#000}div[_ngcontent-c20]     .tweet_quote span{position:relative;color:#55acee;width:1.5em;height:1em;padding:0 .25em;overflow:hidden;display:inline-block}div[_ngcontent-c20]     .tweet_quote span:before, div[_ngcontent-c20]     .tweet_quote span:after{content:"\f13f";font-family:forbesicon;font-size:1.25em;display:block;height:1em;float:left}div[_ngcontent-c20]     .tweet_quote span:before{margin-left:0;transition:margin-left 0.2s ease-in-out}div[_ngcontent-c20]     .tweet_quote span:after{color:#fff}div[_ngcontent-c20]     ul li, div[_ngcontent-c20]     ol li{margin:1em 0;margin-left:3em}div[_ngcontent-c20]     ol li{list-style:decimal}div[_ngcontent-c20]     ul li{list-style:disc}div[_ngcontent-c20]     div[style*="clear"]{clear:left !important}div[_ngcontent-c20]     .slideimgbox>img{margin:auto}  .sticky-video-placeholder{background:#000 url("//i.forbesimg.com/media/assets/logos/forbes-logo-f.png") no-repeat center center;position:relative;width:100%;height:0;padding:56.25% 0 0;overflow:hidden}loading[_ngcontent-c20]{background:lightgrey;color:dimgrey;text-align:center;height:400px;width:calc(100% - 200px)}@media (1230px) and (1400px){[_nghost-c20]     .article-body .alignleft, [_nghost-c20]     .article-body .alignright{padding:3.25% 0}}@media (min-width: 769px){[_nghost-c20]     .article-body .alignleft{margin:1.75% 3.5% 1.75% -3.5%}[_nghost-c20]     .article-body .alignright{margin:1.75% -3.5% 1.75% 3.5%}}@media all and (max-width: 768px){[_nghost-c20]{padding-right:0px;margin-right:0px}[_nghost-c20]     .article-body .alignleft, [_nghost-c20]     .article-body .alignright{float:none;width:auto;margin-left:3%}}</style><style ng-transition="ng-templates">[_nghost-c21]{display:inline-block;margin:0;color:#999}strong[_ngcontent-c21]{color:#000;text-transform:uppercase}li[_ngcontent-c21]{float:left;margin-right:6px}.prev[_ngcontent-c21], .next[_ngcontent-c21]{display:inline-block;text-transform:none;background:#fff;border:2px solid #000;border-radius:5px;padding:.5em 1em;font-weight:bold;color:#000}.prev[_ngcontent-c21]:hover, .next[_ngcontent-c21]:hover{background:#069eec;border-color:#069eec;color:#fff}.prev[_ngcontent-c21]   .icon[_ngcontent-c21], .next[_ngcontent-c21]   .icon[_ngcontent-c21]{position:relative;left:0;transition:left .3s ease-in-out }.prev[_ngcontent-c21]{margin-right:.5em}.prev[_ngcontent-c21]:hover   .icon[_ngcontent-c21]{left:-5px}.next[_ngcontent-c21]{margin-left:.5em}.next[_ngcontent-c21]:hover   .icon[_ngcontent-c21]{left:5px}</style><style ng-transition="ng-templates">[_nghost-c24]{display:block;padding-top:1.5rem;border-bottom:2px solid #E6E6E6;padding-bottom:12px;transition:font-size 0.3s ease-out;font-family:"Georgia","Cambria","Times New Roman","Times",serif}.logo[_ngcontent-c24]{display:inline-block}.crumb[_ngcontent-c24], .hashtag[_ngcontent-c24]{vertical-align:baseline}.crumb[_ngcontent-c24]:before, .hashtag[_ngcontent-c24]:before{content:"/";display:inline-block;margin:0 .5em 0 .3em;position:relative;top:-0.15em;color:#ccc;font-size:0.75em}.crumb[_ngcontent-c24]{color:#999}.hashtag[_ngcontent-c24]{text-transform:capitalize;color:#003891}@media (min-width: 1230px){.logo[_ngcontent-c24], .crumb[_ngcontent-c24]:before{display:none}}@media all and (max-width: 768px){[_nghost-c24]{border-bottom:none;padding:0;font-weight:400}.crumb[_ngcontent-c24], .hashtag[_ngcontent-c24]{font-size:0.875rem;font-weight:normal}.crumb[_ngcontent-c24]{color:gray;text-transform:capitalize}.hashtag[_ngcontent-c24]:before{font-size:0.875rem;font-weight:normal}.logo[_ngcontent-c24], .crumb[_ngcontent-c24]:before{display:none}}</style><meta name="apple-itunes-app" content="app-id=588647136"><meta property="fb:app_id" content="123694841080850"><meta property="og:site_name" content="Forbes"><meta name="twitter:site" content="@forbes"><meta name="description" content="The Internal Revenue Service (IRS) has announced significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm have until January 31, 2018, to file certain individual and business tax returns and make certain tax payments." itemprop="description"><meta name="keywords" content="" itemprop="keywords"><meta name="author" content="Kelly Phillips Erb" itemprop="author"><meta property="og:title" content="IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey"><meta property="og:image" content="https://thumbor.forbes.com/thumbor/600x315/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale"><meta property="og:updated_time" content="2017-08-28T15:12:17-04:00"><meta property="og:url" content="https://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/"><meta property="og:description" content="The Internal Revenue Service (IRS) has announced significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm have until January 31, 2018, to file certain individual and business tax returns and make certain tax payments."><meta property="og:type" content="article"><meta name="twitter:card" content="summary_large_image"><meta name="twitter:title" content="IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey"><meta name="twitter:description" content="The Internal Revenue Service (IRS) has announced significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm have until January 31, 2018, to file certain individual and business tax returns and make certain tax payments."><meta name="twitter:image" content="https://thumbor.forbes.com/thumbor/600x300/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale" itemprop="image"><meta name="twitter:creator" content="@kellyphillipserb"><meta name="news_keywords" content="" itemprop="keywords"><meta property="article:publisher" content="https://www.facebook.com/forbes"><meta property="article:author" content="Kelly Phillips Erb"><meta property="article:section" content="Investing" itemprop="articleSection"><meta property="article:section_url" content="https://www.forbes.com/investing/"><meta property="article:id" content="blogAndPostId/blog/post/1479-32524"><meta property="article:published" content="2017-08-28" itemprop="datePublished"><meta property="article:modified" content="2017-08-28" itemprop="dateModified"><link rel="amphtml" href="https://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/amp/"><script id="article-metadata" type="application/ld+json">{"@context":"http://schema.org","publisher":{"@type":"Organization","name":"Forbes","logo":{"@type":"ImageObject","url":"https://i.forbesimg.com/media/amp/images/forbes-logo-dark.png","width":60,"height":60}},"@type":"NewsArticle","author":"Kelly Phillips Erb","image":{"@type":"ImageObject","url":"https://thumbor.forbes.com/thumbor/1280x868/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale","width":1280,"height":868},"headline":"IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey","datePublished":"Mon Aug 28 2017 19:04:00 GMT+0000","dateModified":"Mon Aug 28 2017 19:12:17 GMT+0000","name":"IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey","Keywords":"","mainEntityOfPage":"https://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/"}</script><script id="article-speakable" type="application/ld+json">{"@context":"http://schema.org","publisher":{"@type":"Organization","name":"Forbes","logo":{"@type":"ImageObject","url":"https://i.forbesimg.com/media/amp/images/forbes-logo-dark.png","width":60,"height":60}},"@type":"WebPage","name":"IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey","speakable":{"@type":"SpeakableSpecification","cssSelector":[".speakable-headline",".speakable-author",".speakable-paragraph"]},"url":"https://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/"}</script></head><body><app-root ng-version="5.2.0">
		<!---->
		<router-outlet></router-outlet><app _nghost-c2=""><!---->
<navbar _ngcontent-c2="" _nghost-c4="" class="undefined-expanded"><div _ngcontent-c4="" class="top-nav">
	<a _ngcontent-c4="" class="hamburger fs-text-l">
		<i _ngcontent-c4="" class="icon icon-hamburger" data-ga-track="Hamburger Icon"></i>
		<i _ngcontent-c4="" class="icon icon-close" data-ga-track="Hamburger X Close"></i>
	</a>

	<div _ngcontent-c4="" class="brand-logo-container">
		<!---->

		<a _ngcontent-c4="" class="homepage-link fs-text-l" href="//www.forbes.com/">
			<i _ngcontent-c4="" class="icon icon-forbes-logo" data-ga-track="Forbes Logo Link"></i>
		</a>
	</div>

	<a _ngcontent-c4="" class="share-expanded fs-text-l fs-responsive-text"><i _ngcontent-c4="" class="icon icon-share"></i></a>
	<a _ngcontent-c4="" class="search fs-text-l fs-responsive-text">
		<i _ngcontent-c4="" class="icon icon-search" data-ga-track="Search Icon"></i>
		<i _ngcontent-c4="" class="icon icon-close"></i>
	</a>
</div>

<!---->

<div _ngcontent-c4="" class="bottom-sticky">
	<!----><ul _ngcontent-c4="" class="expand-social fs-text-m fs-responsive-text">
		<li _ngcontent-c4="" class="icon icon-facebook"></li>
		<li _ngcontent-c4="" class="icon icon-twitter"></li>
		<li _ngcontent-c4="" class="icon icon-email"></li>
		<li _ngcontent-c4="" class="icon icon-linkedin"></li>
		<li _ngcontent-c4="" class="share-text fs-text-xxs">
			<a _ngcontent-c4="">share</a>
			<i _ngcontent-c4="" class="icon icon-chevron-right"></i>
		</li>
	</ul>

	<!---->

	<a _ngcontent-c4="" class="trending">
		<i _ngcontent-c4="" class="icon icon-plus" data-ga-track="Popular Box"></i>
		<small _ngcontent-c4="">Trending</small>
	</a>
</div>
</navbar>
<!---->

<router-outlet _ngcontent-c2=""></router-outlet><stream _nghost-c13=""><!----><page _ngcontent-c13="" class="fs-main-content" _nghost-c14="" id="article-container-0" aria-current="true"><article-header _ngcontent-c14="" _nghost-c15=""><!----><channel-path _ngcontent-c15="" class="fs-text-l fs-responsive-text" _nghost-c24=""><a _ngcontent-c24="" class="logo" href="//www.forbes.com/">
	<i _ngcontent-c24="" class="icon icon-forbes-logo" data-ga-track="Forbes Logo Link"></i>
</a>
<!----><a _ngcontent-c24="" class="crumb" data-ga-track="Channel Heading Link Top" href="/taxes">Taxes</a>
<!----><a _ngcontent-c24="" class="hashtag" data-ga-track="Hashtag Click" href="/search/?substream=hashtags&amp;q=TaxTime">#TaxTime</a>
</channel-path>

<!----><div _ngcontent-c15="" class="top-ad-container" style="">
	<!---->
</div>

<!---->

<!---->

<small _ngcontent-c15="" class="article-meta">
	<!----><channel-path _ngcontent-c15="" _nghost-c24=""><a _ngcontent-c24="" class="logo" href="//www.forbes.com/">
	<i _ngcontent-c24="" class="icon icon-forbes-logo" data-ga-track="Forbes Logo Link"></i>
</a>
<!----><a _ngcontent-c24="" class="crumb" data-ga-track="Channel Heading Link Top" href="/taxes">Taxes</a>
<!----><a _ngcontent-c24="" class="hashtag" data-ga-track="Hashtag Click" href="/search/?substream=hashtags&amp;q=TaxTime">#TaxTime</a>
</channel-path>
	<metrics _ngcontent-c15="" class="fs-text-xs" _nghost-c26=""><time _ngcontent-c26="">Aug 28, 2017 @ 03:04 PM</time>
<!---->
</metrics>
	<!---->
	<!---->
	<!---->
	<!---->
	<a _ngcontent-c15="" class="circ-link fs-text-xs" href="" data-ga-track="Red Circulation Link"></a>
</small>

<!---->

<!----><h1 _ngcontent-c15="" class="fs-headline speakable-headline">IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey</h1>

<span _ngcontent-c15="" class="badge-wrapper">
	<!---->
	<!---->
	<!---->
</span>

<div _ngcontent-c15=""><script type="text/javascript">performance.mark = performance.mark || function(s) {}; performance.mark('content_title_end');</script></div>
</article-header>
<div _ngcontent-c14="" class="article-wrapper">
	<!----><div _ngcontent-c14="" class="ad-rail-container">
		<!---->
	</div>
	<!----><div _ngcontent-c14="" class="body-container">
		<!---->
		<sharing _ngcontent-c14="" _nghost-c10=""><!----><ul _ngcontent-c10="" class="fs-text-m">
	<li _ngcontent-c10="" class="share-expanded">
		<button _ngcontent-c10="">
			<i _ngcontent-c10="" class="icon icon-share"></i>
		</button>
	</li>
	<!----><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon email" classname="social-icon email" data-ga-track="Email Click">
			<i _ngcontent-c10="" class="icon icon-email" classname="icon icon-email" data-ga-track="Email Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon facebook" classname="social-icon facebook" data-ga-track="Facebook Click">
			<i _ngcontent-c10="" class="icon icon-facebook" classname="icon icon-facebook" data-ga-track="Facebook Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon twitter" classname="social-icon twitter" data-ga-track="Twitter Click">
			<i _ngcontent-c10="" class="icon icon-twitter" classname="icon icon-twitter" data-ga-track="Twitter Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon linkedin" classname="social-icon linkedin" data-ga-track="Linkedin Click">
			<i _ngcontent-c10="" class="icon icon-linkedin" classname="icon icon-linkedin" data-ga-track="Linkedin Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon google" classname="social-icon google" data-ga-track="Google Plus Click">
			<i _ngcontent-c10="" class="icon icon-google" classname="icon icon-google" data-ga-track="Google Plus Click"></i>
		</button>
	</li>

	<!---->

	<!---->
</ul>
</sharing>
		<!----><contrib-block _ngcontent-c14="" _nghost-c17=""><div _ngcontent-c17="" class="contrib-container">
	<!----><a _ngcontent-c17="" class="fs-author-avatar" href="/sites/kellyphillipserb/">
		<!----><img _ngcontent-c17="" class="fs-author-image" src="https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=400&amp;d=mm&amp;r=g" data-ga-track="Gravatar Link">
		<!----><a _ngcontent-c17="" class="most-popular-icon fs-author-badge" href="//www.forbes.com/most-popular/">
			<i _ngcontent-c17="" class="icon icon-flame fs-text-xs"></i>
			<small _ngcontent-c17="">Most read</small>
		</a>
	</a>

	<div _ngcontent-c17="" class="contrib-info">
		<contrib-byline _ngcontent-c17="" _nghost-c27="" class="no-disclaimer"><span _ngcontent-c27="" class="fs-author-name contrib-byline-author speakable-author">
	<a _ngcontent-c27="" href="/sites/kellyphillipserb/" data-ga-track="contrib block byline">
		<!----><!---->Kelly Phillips Erb<!---->
	</a>
</span>

<!----><span _ngcontent-c27="" class="comma">, </span>

<!---->

<!----><span _ngcontent-c27="" class="contrib-byline-type">
	<!----><span _ngcontent-c27="">
		<span _ngcontent-c27="" class="fs-text-s forbes-staff">
			Forbes Staff
			<i _ngcontent-c27="" class="icon icon-staff-verified"></i>
		</span>
	</span>
	<!---->
	<!---->
</span>
</contrib-byline>

		<!---->
		<!----><a _ngcontent-c17="" class="full-bio fs-text-xs fs-responsive-text" data-ga-track="contrib block expand">
			<span _ngcontent-c17="" class="icon icon-chevron-down"></span>
		</a>

		<!---->

		<!---->

		<!---->

	</div>
</div>

<!---->
</contrib-block>
		<!---->
		<!---->
		<!----><article-body-container _ngcontent-c14="" class="article-body fs-article fs-responsive-text" _nghost-c20=""><!---->

<!---->

<!---->
<div _ngcontent-c20="" innerhtml="<div id=&quot;attachment_41510735&quot; class=&quot;wp-caption alignnone&quot;> 
 <div class=&quot;article-body-image&quot;> 
  <progressive-image class=&quot;progressive-placeholder&quot; src=&quot;https://thumbor.forbes.com/thumbor/960x0/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale&quot; low-res-src=&quot;https://thumbor.forbes.com/thumbor/100x0/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale&quot;></progressive-image> 
 </div> 
 <div article-image-caption=&quot;&quot;> 
  <div class=&quot;caption-container&quot; ng-class=&quot;caption_state&quot;> 
   <fbs-accordion current=&quot;0&quot;> 
    <p class=&quot;wp-caption-text&quot;>Debris is seen after Hurricane Harvey hit Rockport, Texas, U.S., on Saturday, Aug. 26, 2017. Photographer: Alex Scott/Bloomberg</p> 
   </fbs-accordion> 
  </div> 
 </div> 
</div>
<p>The Internal Revenue Service (IRS) has <a href=&quot;https://www.irs.gov/uac/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file&quot; target=&quot;_blank&quot;>announced</a> significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm 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 through October 16, and businesses with extensions through September 15.</p>
<p>Currently, the IRS said that affected taxpayers in Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria and Wharton counties would receive this and other special tax relief. Locations in other states are expected to be added in coming days, based on damage assessments by the <a href=&quot;https://www.fema.gov/hurricane-harvey?utm_source=hp_promo&amp;amp;utm_medium=web&amp;amp;utm_campaign=disaster&quot; target=&quot;_blank&quot;>Federal Emergency Management Agency (FEMA)</a>. <em>I'll update the list of affected counties as information is made available.</em></p>
<p>&quot;This has been a devastating storm, and the IRS will move quickly to provide tax relief to hurricane victims,&quot; said IRS Commissioner John Koskinen. &quot;The IRS will continue to closely monitor the storm's aftermath, and we anticipate providing additional relief for other affected areas in the near future.&quot;</p>
<p> 
 </p>
<p>Here's what the relief entails: tax filing and payment deadlines which began starting on August 23, 2017, will be pushed off until January 31, 2018. That means that returns and payments that were originally due during this period, including the September 15, 2017, and January 16, 2018, deadlines for making quarterly estimated tax payments, will now be January 31, 2018. This also includes returns on extension. <em>Remember, however, that the extensions were an extension of the time to file, not the time to pay, so payments for 2016 tax returns are still keyed to the April 18, 2017, due date.</em></p>
<p>Relief also includes a waiver of late-deposit penalties for federal payroll and excise tax deposits normally due on or after October 31, 2017. The IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due on or after August 23 and before September 7 so long as those deposits are made by September 7, 2017.</p>
<div class=&quot;vestpocket&quot; vest-pocket=&quot;&quot;></div>
<p>The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. That means that taxpayers do&amp;nbsp;not need to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS and were entitled to relief, you should call the number on the notice to have the penalty abated.</p>
<p>The IRS will work with any taxpayer who lives outside the disaster area but whose records are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 1.866.562.5227. This includes those workers assisting the relief activities who are affiliated with a recognized government or charitable organization.</p>"><div id="attachment_41510735" class="wp-caption alignnone"> 
 <div class="article-body-image"> 
  <progressive-image class="progressive-placeholder" src="https://thumbor.forbes.com/thumbor/960x0/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale" low-res-src="https://thumbor.forbes.com/thumbor/100x0/smart/https%3A%2F%2Fspecials-images.forbesimg.com%2Fimageserve%2F41510735%2F960x0.jpg%3Ffit%3Dscale"></progressive-image> 
 </div> 
 <div article-image-caption=""> 
  <div class="caption-container" ng-class="caption_state"> 
   <fbs-accordion current="0"> 
    <p class="wp-caption-text">Debris is seen after Hurricane Harvey hit Rockport, Texas, U.S., on Saturday, Aug. 26, 2017. Photographer: Alex Scott/Bloomberg</p> 
   </fbs-accordion> 
  </div> 
 </div> 
</div>
<p class="speakable-paragraph">The Internal Revenue Service (IRS) has <a href="https://www.irs.gov/uac/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">announced</a> significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm 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 through October 16, and businesses with extensions through September 15.</p>
<p>Currently, the IRS said that affected taxpayers in Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria and Wharton counties would receive this and other special tax relief. Locations in other states are expected to be added in coming days, based on damage assessments by the <a href="https://www.fema.gov/hurricane-harvey?utm_source=hp_promo&amp;utm_medium=web&amp;utm_campaign=disaster" target="_blank">Federal Emergency Management Agency (FEMA)</a>. <em>I'll update the list of affected counties as information is made available.</em></p>
<p>"This has been a devastating storm, and the IRS will move quickly to provide tax relief to hurricane victims," said IRS Commissioner John Koskinen. "The IRS will continue to closely monitor the storm's aftermath, and we anticipate providing additional relief for other affected areas in the near future."</p>
<p> 
 </p>
<p>Here's what the relief entails: tax filing and payment deadlines which began starting on August 23, 2017, will be pushed off until January 31, 2018. That means that returns and payments that were originally due during this period, including the September 15, 2017, and January 16, 2018, deadlines for making quarterly estimated tax payments, will now be January 31, 2018. This also includes returns on extension. <em>Remember, however, that the extensions were an extension of the time to file, not the time to pay, so payments for 2016 tax returns are still keyed to the April 18, 2017, due date.</em></p>
<p>Relief also includes a waiver of late-deposit penalties for federal payroll and excise tax deposits normally due on or after October 31, 2017. The IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due on or after August 23 and before September 7 so long as those deposits are made by September 7, 2017.</p>
<div class="vestpocket" vest-pocket=""></div>
<p>The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. That means that taxpayers do&nbsp;not need to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS and were entitled to relief, you should call the number on the notice to have the penalty abated.</p>
<p>The IRS will work with any taxpayer who lives outside the disaster area but whose records are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 1.866.562.5227. This includes those workers assisting the relief activities who are affiliated with a recognized government or charitable organization.</p></div>
<!---->
<!---->
<!---->
</article-body-container>
		<!---->
		<footer _ngcontent-c14="" class="article-footer">
			<!----><pagination-nav _ngcontent-c14="" _nghost-c21=""><!---->

	Page <strong _ngcontent-c21="">1 / 2</strong>

<!----><a _ngcontent-c21="" class="next" data-ga-track="Continue Reading" href="/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/2">Continue <i _ngcontent-c21="" class="icon icon-chevron-right"></i></a>
</pagination-nav>
			<sharing _ngcontent-c14="" _nghost-c10=""><!----><ul _ngcontent-c10="" class="fs-text-m">
	<li _ngcontent-c10="" class="share-expanded">
		<button _ngcontent-c10="">
			<i _ngcontent-c10="" class="icon icon-share"></i>
		</button>
	</li>
	<!----><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon email" classname="social-icon email" data-ga-track="Email Click">
			<i _ngcontent-c10="" class="icon icon-email" classname="icon icon-email" data-ga-track="Email Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon facebook" classname="social-icon facebook" data-ga-track="Facebook Click">
			<i _ngcontent-c10="" class="icon icon-facebook" classname="icon icon-facebook" data-ga-track="Facebook Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon twitter" classname="social-icon twitter" data-ga-track="Twitter Click">
			<i _ngcontent-c10="" class="icon icon-twitter" classname="icon icon-twitter" data-ga-track="Twitter Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon linkedin" classname="social-icon linkedin" data-ga-track="Linkedin Click">
			<i _ngcontent-c10="" class="icon icon-linkedin" classname="icon icon-linkedin" data-ga-track="Linkedin Click"></i>
		</button>
	</li><li _ngcontent-c10="">
		<button _ngcontent-c10="" class="social-icon google" classname="social-icon google" data-ga-track="Google Plus Click">
			<i _ngcontent-c10="" class="icon icon-google" classname="icon icon-google" data-ga-track="Google Plus Click"></i>
		</button>
	</li>

	<!---->

	<!---->
</ul>
</sharing>
			<printbar _ngcontent-c14="" _nghost-c22=""><ul _ngcontent-c22="" class="fs-text-xxs fs-responsive-text">
	<li _ngcontent-c22="" class="print">
		<a _ngcontent-c22="">Print</a>
	</li>
	<li _ngcontent-c22="">
		<a _ngcontent-c22="" href="mailto:feedback@forbes.com">Website Feedback</a>
	</li>
	<li _ngcontent-c22="">
		<a _ngcontent-c22="" href="https://www.forbes.com/tips/" target="_blank">News Tip</a>
	</li>
	<li _ngcontent-c22="" class="corrections">
		<a _ngcontent-c22="" href="mailto:corrections@forbes.com?subject=Report%20Correction&amp;body=Reporting%20Correction%20for%3A%0A%0ATitle%3A%20IRS%20Announces%20Tax%20Relief%20For%20Taxpayers%20Affected%20By%20Hurricane%20Harvey%0AAuthor%3A%20Kelly%20Phillips%20Erb%0AURL%3A%20%2F%2Fwww.forbes.com%2Fsites%2Fkellyphillipserb%2F2017%2F08%2F28%2Firs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey%2F%0A%0A--%0A%0AYour%20Name%3A%0ACorrection%20Request%3A%0A%0A--%0A%0AThank%20you%20for%20reporting%20a%20correction.%20Forbes%20staff%20will%20review%20your%20concern%20shortly.">Report Corrections</a>
	</li>
	<li _ngcontent-c22="">
		<a _ngcontent-c22="" href="http://forbesreprints.magreprints.com" target="_blank">Reprints &amp; Permissions</a>
	</li>
</ul></printbar>
			<!---->
		</footer>
	</div>
</div>

<!----><div _ngcontent-c14="">
	<!---->
	<!---->
</div>
</page>
</stream>
<!---->

<sidenav _ngcontent-c2="" _nghost-c7="" class="undefined-expanded"><!---->

<!---->

<!---->
</sidenav>

<!---->
</app>
	</app-root><script id="ng-templates-state" type="application/json">{&q;environmentName&q;:&q;prod&q;,&q;is_mobile&q;:false,&q;/forbesapi/content/uri.json?shortcodes=true&a;slides=true&a;type=ng&a;tickers=true&a;bvallpages=true&a;autovpslider=true&a;stream=true&a;compressimages=true&a;mobile=false&a;prgsmobileads=false&a;relativeVideo=true&a;videoplayertype=brightcove_perform_with_keyvalues&a;swimlane=&a;uri=http://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/&q;:{&q;content&q;:{&q;id&q;:&q;content_59a467ab64aaf9435aebc899&q;,&q;naturalId&q;:&q;blogAndPostId/blog/post/1479-32524&q;,&q;source&q;:&q;blogs&q;,&q;author&q;:&q;Kelly Phillips Erb&q;,&q;title&q;:&q;IRS Announces Tax Relief For Taxpayers Affected By Hurricane Harvey&q;,&q;date&q;:1503947040000,&q;body&q;:&q;&l;p&g;[caption id=\&q;attachment_41510735\&q; photocredit=\&q;\&q;  align=\&q;\&q; width=\&q;960\&q;]&l;img class=\&q;dam-image bloomberg size-large wp-image-41510735\&q; src=\&q;https://specials-images.forbesimg.com/imageserve/41510735/960x0.jpg?fit=scale\&q; data-height=\&q;640\&q; data-width=\&q;960\&q;&g; Debris is seen after Hurricane Harvey hit Rockport, Texas, U.S., on Saturday, Aug. 26, 2017. Photographer: Alex Scott/Bloomberg[/caption]\r\n\r\nThe Internal Revenue Service (IRS) has &l;a href=\&q;https://www.irs.gov/uac/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file\&q; target=\&q;_blank\&q;&g;announced&l;/a&g; significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm 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 through October 16, and businesses with extensions through September 15.\r\n\r\nCurrently, the IRS said that affected taxpayers in Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria and Wharton counties would receive this and other special tax relief. Locations in other states are expected to be added in coming days, based on damage assessments by the &l;a href=\&q;https://www.fema.gov/hurricane-harvey?utm_source=hp_promo&a;amp;utm_medium=web&a;amp;utm_campaign=disaster\&q; target=\&q;_blank\&q;&g;Federal Emergency Management Agency (FEMA)&l;/a&g;. &l;em&g;I&s;ll update the list of affected counties as information is made available.&l;/em&g;\r\n\r\n\&q;This has been a devastating storm, and the IRS will move quickly to provide tax relief to hurricane victims,\&q; said IRS Commissioner John Koskinen. \&q;The IRS will continue to closely monitor the storm&s;s aftermath, and we anticipate providing additional relief for other affected areas in the near future.\&q;\r\n\r\nHere&s;s what the relief entails: tax filing and payment deadlines which began starting on August 23, 2017, will be pushed off until January 31, 2018. That means that returns and payments that were originally due during this period, including the September 15, 2017, and January 16, 2018, deadlines for making quarterly estimated tax payments, will now be January 31, 2018. This also includes returns on extension. &l;em&g;Remember, however, that the extensions were an extension of the time to file, not the time to pay, so payments for 2016 tax returns are still keyed to the April 18, 2017, due date.&l;/em&g;\r\n\r\nRelief also includes a waiver of late-deposit penalties for federal payroll and excise tax deposits normally due on or after October 31, 2017. The IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due on or after August 23 and before September 7 so long as those deposits are made by September 7, 2017.\r\n\r\nThe IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. That means that taxpayers do&a;nbsp;not need to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS and were entitled to relief, you should call the number on the notice to have the penalty abated.\r\n\r\nThe IRS will work with any taxpayer who lives outside the disaster area but whose records are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 1.866.562.5227. This includes those workers assisting the relief activities who are affiliated with a recognized government or charitable organization.\r\n&l;!--nextpage--&g;\nIndividuals 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). (I&s;ll have more details on casualty losses later today.)\r\n\r\nFor more details on available tax relief, you can also check out the disaster relief page on &l;a href=\&q;http://www.irs.gov\&q; target=\&q;_blank\&q;&g;IRS.gov&l;/a&g;. For information on government-wide efforts related to Hurricane Harvey, please visit &l;a href=\&q;https://www.usa.gov/hurricane-harvey\&q; target=\&q;_blank\&q;&g;https://www.usa.gov/hurricane-harvey&l;/a&g;.&l;/p&g;&q;,&q;description&q;:&q;The Internal Revenue Service (IRS) has announced significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm have until January 31, 2018, to file certain individual and business tax returns and make certain tax payments.&q;,&q;image&q;:&q;https://specials-images.forbesimg.com/imageserve/41510735/960x0.jpg?fit=scale&q;,&q;type&q;:&q;blog&q;,&q;storyType&q;:&q;post&q;,&q;uri&q;:&q;http://www.forbes.com/sites/kellyphillipserb/2017/08/28/irs-announces-tax-relief-for-taxpayers-affected-by-hurricane-harvey/&q;,&q;comments&q;:[],&q;visible&q;:true,&q;authors&q;:[{&q;naturalId&q;:&q;blogAuthorId/blog/author/63313&q;,&q;name&q;:&q;Kelly Phillips Erb&q;,&q;avatars&q;:[{&q;size&q;:400,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=400&a;d=mm&a;r=g&q;},{&q;size&q;:136,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=136&a;d=mm&a;r=g&q;},{&q;size&q;:62,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=62&a;d=mm&a;r=g&q;},{&q;size&q;:40,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=40&a;d=mm&a;r=g&q;}],&q;url&q;:&q;http://www.forbes.com/sites/kellyphillipserb/&q;,&q;type&q;:&q;Forbes Staff&q;,&q;profileUrl&q;:&q;/sites/kellyphillipserb/&q;,&q;authorType&q;:&q;individual&q;,&q;linkedIn&q;:&q;http://www.linkedin.com/in/taxgirl/&q;,&q;email&q;:&q;kelly.erb@taxgirl.com&q;,&q;blog&q;:false,&q;timestamp&q;:1509719926570,&q;webSite&q;:&q;http://www.kellyphillipserb.com&q;,&q;blogName&q;:&q;Taxgirl&q;,&q;topics&q;:[&q;taxes&q;,&q;investing&q;,&q;oped&q;,&q;lifestyle&q;,&q;politics&q;,&q;business&q;,&q;sportsmoney&q;,&q;international&q;,&q;sports--leisure&q;,&q;law&q;,&q;tech&q;,&q;personal-finance&q;,&q;pharma-and-health&q;,&q;media--entertainment&q;,&q;olympics&q;,&q;security&q;,&q;washington&q;,&q;policy&q;,&q;philanthropy&q;,&q;retail&q;,&q;real-estate&q;,&q;retirement&q;,&q;stocks&q;,&q;mutual-funds&q;,&q;autos&q;,&q;regulation&q;,&q;the-worlds-billionaires&q;,&q;education&q;,&q;social-media&q;,&q;financial-planning-playbook&q;,&q;commodities-currencies&q;,&q;healthcare--fiscal&q;,&q;taxes-and-law&q;,&q;health&q;,&q;powering-productivity&q;,&q;world-cup&q;,&q;europe&q;,&q;drinks&q;,&q;on-demand&q;,&q;startups&q;,&q;entrepreneurs&q;],&q;recentFlag&q;:false,&q;description&q;:&q;Years ago, I found myself sitting in law school in Moot Court wearing an oversized itchy blue suit. It was a horrible experience. In a desperate attempt to avoid anything like that in the future, I enrolled in a tax course. I loved it. I signed up for another. Before I knew it, in addition to my JD, I earned an LL.M Taxation. \r\n\r\nWhile at law school, I interned at the estates attorney division of the IRS. At IRS, I participated in the review and audit of federal estate tax returns. At one such audit, opposing counsel read my report, looked at his file and said, \&q;Gentlemen, she’s exactly right.\&q; I nearly fainted. It was a short jump from there to practicing, teaching, writing and breathing tax. Just like that, Taxgirl® was born.&q;,&q;recentActivityCount&q;:0,&q;latestActivityDate&q;:1447646880000,&q;dailyActivityCount&q;:0,&q;primaryBlogNaturalId&q;:&q;blogAuthorId/blog/author/blog-1479&q;,&q;shortUri&q;:&q;http://onforb.es/12lj1wZ&q;,&q;displayChannel&q;:&q;investing&q;,&q;displaySection&q;:&q;taxes&q;,&q;contributorSince&q;:1304017327000,&q;slug&q;:&q;kellyphillipserb&q;,&q;showNoVestPocket&q;:false,&q;embargo&q;:false,&q;primaryChannelId&q;:&q;channel_2&q;,&q;primarySectionId&q;:&q;section_15&q;,&q;googlePlus&q;:&q;KellyPhillipsErb&q;,&q;facebookPage&q;:&q;http://www.facebook.com/taxgirl&q;,&q;altEmail&q;:&q;kerb@forbes.com&q;,&q;enableContribContact&q;:true,&q;sigfile&q;:&q;&l;em&g;Want more taxgirl goodness? Pick your poison: follow me on &l;a href=\&q;http://www.twitter.com/taxgirl\&q;&g;twitter,&l;/a&g; hang out on &l;a href=\&q;http://www.facebook.com/taxgirl\&q;&g;Facebook&l;/a&g; and &l;a href=\&q;https://plus.google.com/+KellyPhillipsErb/\&q;&g;Google&l;/a&g;, play on &l;a href=\&q;http://www.pinterest.com/taxgirl/\&q;&g;Pinterest&l;/a&g; or check out my &l;a href=\&q;http://www.youtube.com/taxgirlvideos\&q;&g;YouTube&l;/a&g; channel. &l;/em&g;&q;,&q;enableTwitterFeed&q;:false,&q;instagramHandle&q;:&q;therealtaxgirl/&q;,&q;disableCanonical&q;:false,&q;disableDigest&q;:false,&q;inactive&q;:true,&q;badges&q;:[&q;tendingBadge&q;],&q;primaryChannel&q;:{&q;id&q;:&q;channel_2&q;,&q;channelId&q;:&q;channel_2&q;,&q;channelName&q;:&q;Investing&q;,&q;sectionId&q;:&q;section_15&q;,&q;sectionName&q;:&q;Taxes&q;,&q;url&q;:&q;/taxes&q;,&q;shortName&q;:&q;Taxes&q;},&q;allowEmail&q;:false,&q;avatar_map&q;:{}},{&q;naturalId&q;:&q;blogAuthorId/blog/author/blog-1479&q;,&q;name&q;:&q;Taxgirl&q;,&q;avatars&q;:[{&q;size&q;:0,&q;image&q;:&q;&q;},{&q;size&q;:0,&q;image&q;:&q;&q;},{&q;size&q;:0,&q;image&q;:&q;&q;},{&q;size&q;:0,&q;image&q;:&q;&q;}],&q;url&q;:&q;http://www.forbes.com/sites/kellyphillipserb/&q;,&q;profileUrl&q;:&q;https://blogs.forbes.com/kellyphillipserb/profile/&q;,&q;authorType&q;:&q;individual&q;,&q;linkedIn&q;:&q;http://www.linkedin.com/in/taxgirl&q;,&q;blog&q;:true,&q;timestamp&q;:1513885970437,&q;topics&q;:[&q;investing&q;,&q;taxes&q;,&q;oped&q;,&q;politics&q;,&q;business&q;,&q;sportsmoney&q;,&q;international&q;,&q;law&q;,&q;sports--leisure&q;,&q;tech&q;,&q;personal-finance&q;,&q;pharma-and-health&q;,&q;media--entertainment&q;,&q;olympics&q;,&q;security&q;,&q;washington&q;,&q;policy&q;,&q;philanthropy&q;,&q;retail&q;,&q;real-estate&q;,&q;retirement&q;,&q;stocks&q;,&q;mutual-funds&q;,&q;autos&q;,&q;regulation&q;,&q;the-worlds-billionaires&q;,&q;education&q;,&q;social-media&q;,&q;financial-planning-playbook&q;,&q;commodities-currencies&q;,&q;healthcare--fiscal&q;,&q;taxes-and-law&q;,&q;health&q;,&q;powering-productivity&q;,&q;world-cup&q;,&q;europe&q;,&q;drinks&q;,&q;on-demand&q;,&q;startups&q;,&q;entrepreneurs&q;],&q;recentFlag&q;:false,&q;description&q;:&q;I cover tax: paying tax is painful but reading about it shouldn&s;t be.&q;,&q;recentActivityCount&q;:6,&q;latestActivityDate&q;:1447646880000,&q;dailyActivityCount&q;:0,&q;primaryBlogNaturalId&q;:&q;blogAuthorId/blog/author/blog-1479&q;,&q;primaryContributor&q;:&q;blogAuthorId/blog/author/63313&q;,&q;primaryContributorData&q;:{&q;naturalId&q;:&q;blogAuthorId/blog/author/63313&q;,&q;name&q;:&q;Kelly Phillips Erb&q;,&q;avatars&q;:[{&q;size&q;:136,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=136&a;#038;d=mm&a;#038;r=g&q;},{&q;size&q;:400,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=400&a;#038;d=mm&a;#038;r=g&q;},{&q;size&q;:40,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=40&a;#038;d=mm&a;#038;r=g&q;},{&q;size&q;:62,&q;image&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=62&a;#038;d=mm&a;#038;r=g&q;}],&q;blog&q;:false,&q;shortBio&q;:&q;I cover tax: paying tax is painful but reading about it shouldn&s;t be.&q;,&q;description&q;:&q;Years ago, I found myself sitting in law school in Moot Court wearing an oversized itchy blue suit. It was a horrible experience. In a desperate attempt to avoid anything like that in the future, I enrolled in a tax course. I loved it. I signed up for another. Before I knew it, in addition to my JD, I earned an LL.M Taxation. \r\n\r\nWhile at law school, I interned at the estates attorney division of the IRS. At IRS, I participated in the review and audit of federal estate tax returns. At one such audit, opposing counsel read my report, looked at his file and said, \&q;Gentlemen, she’s exactly right.\&q; I nearly fainted. It was a short jump from there to practicing, teaching, writing and breathing tax. Just like that, Taxgirl® was born.&q;,&q;allowEmail&q;:false},&q;shortUri&q;:&q;http://onforb.es/12lj1wZ&q;,&q;displayChannel&q;:&q;investing&q;,&q;displaySection&q;:&q;taxes&q;,&q;contributorSince&q;:1304003059000,&q;slug&q;:&q;kellyphillipserb&q;,&q;showNoVestPocket&q;:false,&q;embargo&q;:false,&q;primaryChannelId&q;:&q;channel_2&q;,&q;primarySectionId&q;:&q;section_15&q;,&q;googlePlus&q;:&q;KellyPhillipsErb&q;,&q;facebookPage&q;:&q;http://www.facebook.com/taxgirl&q;,&q;enableContribContact&q;:false,&q;enableTwitterFeed&q;:true,&q;instagramHandle&q;:&q;therealtaxgirl&q;,&q;disableCanonical&q;:false,&q;disableDigest&q;:false,&q;inactive&q;:false,&q;primaryChannel&q;:{&q;id&q;:&q;channel_2&q;,&q;channelId&q;:&q;channel_2&q;,&q;channelName&q;:&q;Investing&q;,&q;sectionId&q;:&q;section_15&q;,&q;sectionName&q;:&q;Taxes&q;,&q;url&q;:&q;/taxes&q;,&q;shortName&q;:&q;Taxes&q;},&q;allowEmail&q;:false,&q;avatar_map&q;:{}}],&q;channelSection&q;:[{&q;channelId&q;:&q;channel_2&q;},{&q;channelId&q;:&q;channel_2&q;,&q;sectionId&q;:&q;section_15&q;}],&q;slug&q;:&q;Taxgirl&q;,&q;blogType&q;:&q;individual&q;,&q;sitePage&q;:&q;forbes.com/investing/blogs/kellyphillipserb/index.html&q;,&q;displayChannel&q;:&q;investing&q;,&q;displaySection&q;:&q;taxes&q;,&q;vestPocketList&q;:[{&q;id&q;:&q;59a405e264aaf9435aebc5ed&q;,&q;type&q;:&q;blog&q;,&q;uri&q;:&q;http://www.forbes.com/sites/kellyphillipserb/2017/08/28/helping-out-after-hurricane-harvey-where-what-how-to-donate/&q;,&q;image&q;:&q;https://specials-images.forbesimg.com/imageserve/840023402/960x0.jpg?fit=scale&q;,&q;title&q;:&q;Helping Out After Hurricane Harvey: Where, What &a; How To Donate&q;,&q;contentType&q;:&q;blog&q;,&q;position&q;:0,&q;naturalId&q;:&q;blogAndPostId/blog/post/1479-32511&q;,&q;authorImage&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=40&a;d=mm&a;r=g&q;,&q;authorUrl&q;:&q;http://www.forbes.com/sites/kellyphillipserb/&q;,&q;authorType&q;:&q;Forbes Staff&q;,&q;authorName&q;:&q;Kelly Phillips Erb&q;,&q;blogType&q;:&q;individual&q;},{&q;id&q;:&q;5138996b76e4ef6075f02fd4&q;,&q;type&q;:&q;blog&q;,&q;uri&q;:&q;http://www.forbes.com/sites/kellyphillipserb/2013/03/07/taxes-from-a-to-z-2013-d-is-for-disaster-relief/&q;,&q;image&q;:&q;http://blogs-images.forbes.com/thumbnails/blog_1479/pt_1479_10619_o.jpg?t=1362665036&q;,&q;title&q;:&q;Taxes From A To Z (2013): D Is For Disaster Relief&q;,&q;contentType&q;:&q;blog&q;,&q;position&q;:1,&q;naturalId&q;:&q;blogAndPostId/blog/post/1479-10619&q;,&q;authorImage&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=40&a;d=mm&a;r=g&q;,&q;authorUrl&q;:&q;http://www.forbes.com/sites/kellyphillipserb/&q;,&q;authorType&q;:&q;Forbes Staff&q;,&q;authorName&q;:&q;Kelly Phillips Erb&q;,&q;blogType&q;:&q;individual&q;},{&q;id&q;:&q;57f5069d64aaf93de4c1ee7c&q;,&q;type&q;:&q;blog&q;,&q;uri&q;:&q;http://www.forbes.com/sites/kellyphillipserb/2016/10/05/a-tax-loss-by-another-name-is-not-the-same/&q;,&q;image&q;:&q;http://specials-images.forbesimg.com/imageserve/489272287/960x0.jpg?fit=scale&q;,&q;title&q;:&q;A Tax Loss By Another Name Is Not The Same&q;,&q;contentType&q;:&q;blog&q;,&q;position&q;:2,&q;naturalId&q;:&q;blogAndPostId/blog/post/1479-29541&q;,&q;authorImage&q;:&q;https://secure.gravatar.com/avatar/e8bc935b76c1deaa34ea856ea8a1f96f?s=40&a;d=mm&a;r=g&q;,&q;authorUrl&q;:&q;http://www.forbes.com/sites/kellyphillipserb/&q;,&q;authorType&q;:&q;Forbes Staff&q;,&q;authorName&q;:&q;Kelly Phillips Erb&q;,&q;blogType&q;:&q;individual&q;},{&q;type&q;:&q;slide&q;,&q;uri&q;:&q;https://www.forbes.com/pictures/mlj45jggj/1-detroit/&q;,&q;image&q;:&q;http://specials-images.forbesimg.com/imageserve/026M72T8ElbzS/&q;,&q;title&q;:&q;The 10 Most Dangerous U.S. Cities&q;,&q;naturalId&q;:&q;blogAndSlideId/blog/slide/986-6336&q;,&q;count&q;:37353,&q;reason&q;:&q;MP-G&q;},{&q;type&q;:&q;blog&q;,&q;uri&q;:&q;https://www.forbes.com/sites/lizryan/2018/02/12/ten-things-only-lousy-managers-say-2/&q;,&q;image&q;:&q;https://specials-images.forbesimg.com/dam/imageserve/1022439613/960x0.jpg?fit=scale&q;,&q;title&q;:&q;Ten Things Only Lousy Managers Say&q;,&q;naturalId&q;:&q;blogAndPostId/blog/post/2989-32902&q;,&q;count&q;:0,&q;reason&q;:&q;FB&q;}],&q;generatedId&q;:&q;ehkm45gfifh&q;,&q;manualDescription&q;:&q;The Internal Revenue Service (IRS) has announced significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm have until January 31, 2018, to file certain individual and business tax returns and make certain tax payments.&q;,&q;primaryChannelId&q;:&q;channel_2&q;,&q;primarySectionId&q;:&q;section_15&q;,&q;vestPocketPosition&q;:6,&q;siteSlug&q;:&q;kellyphillipserb&q;,&q;preview&q;:false,&q;showComments&q;:true,&q;timestamp&q;:1503947537698,&q;statsEntities&q;:[{&q;id&q;:null,&q;name&q;:&q;Disaster_Accident&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Weather&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Business_Finance&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Taxation in the United States&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Tax&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Government&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Internal Revenue Service&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Tax preparation in the United States&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Tax return&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Income tax in the United States&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Tax levies&q;,&q;type&q;:null,&q;relevance&q;:null},{&q;id&q;:null,&q;name&q;:&q;Communications &a; Networking - NEC&q;,&q;type&q;:null,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Professional Information Services - NEC&q;,&q;type&q;:null,&q;relevance&q;:0},{&q;id&q;:null,&q;name&q;:&q;Refugio&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Federal Emergency Management Agency&q;,&q;type&q;:&q;Organization&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Texas&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;John Koskinen&q;,&q;type&q;:&q;Person&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;San Patricio&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Alex Scott&q;,&q;type&q;:&q;Person&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;kleberg&q;,&q;type&q;:&q;Company&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Matagorda&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Fort Bend&q;,&q;type&q;:&q;Facility&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Nueces&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;United States&q;,&q;type&q;:&q;Country&q;,&q;relevance&q;:0.8},{&q;id&q;:null,&q;name&q;:&q;Internal Revenue Service&q;,&q;type&q;:&q;Organization&q;,&q;relevance&q;:0.8},{&q;id&q;:null,&q;name&q;:&q;Commissioner&q;,&q;type&q;:&q;Position&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;1.866.562.5227&q;,&q;type&q;:&q;PhoneNumber&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Photographer&q;,&q;type&q;:&q;Position&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Rockport&q;,&q;type&q;:&q;City&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Bloomberg&q;,&q;type&q;:&q;Company&q;,&q;relevance&q;:0},{&q;id&q;:null,&q;name&q;:&q;Victoria&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2},{&q;id&q;:null,&q;name&q;:&q;Wharton&q;,&q;type&q;:&q;ProvinceOrState&q;,&q;relevance&q;:0.2}],&q;showNoVestPocket&q;:false,&q;googleKeywords&q;:[&q;irs&q;,&q; tax&q;,&q; hurricane harvey&q;,&q; tax relief&q;,&q; filing on extension&q;,&q; disaster relief&q;],&q;writtenByForbesStaff&q;:true,&q;templateType&q;:&q;standard&q;,&q;enableSigfile&q;:true,&q;primaryChannel&q;:{&q;id&q;:&q;channel_2&q;,&q;channelId&q;:&q;channel_2&q;,&q;channelName&q;:&q;Investing&q;,&q;sectionId&q;:&q;section_15&q;,&q;sectionName&q;:&q;Taxes&q;,&q;url&q;:&q;/taxes&q;,&q;shortName&q;:&q;Taxes&q;},&q;pages&q;:[&q;&l;div id=\&q;attachment_41510735\&q; class=\&q;wp-caption alignnone\&q;&g; \n &l;div class=\&q;article-body-image\&q;&g; \n  &l;img class=\&q;dam-image bloomberg size-large wp-image-41510735\&q; src=\&q;https://specials-images.forbesimg.com/imageserve/41510735/960x0.jpg?fit=scale\&q; data-height=\&q;640\&q; data-width=\&q;960\&q; /&g; \n &l;/div&g; \n &l;div article-image-caption=\&q;\&q;&g; \n  &l;div class=\&q;caption-container\&q; ng-class=\&q;caption_state\&q;&g; \n   &l;fbs-accordion current=\&q;0\&q;&g; \n    &l;p class=\&q;wp-caption-text\&q;&g;Debris is seen after Hurricane Harvey hit Rockport, Texas, U.S., on Saturday, Aug. 26, 2017. Photographer: Alex Scott/Bloomberg&l;/p&g; \n   &l;/fbs-accordion&g; \n  &l;/div&g; \n &l;/div&g; \n&l;/div&g;\n&l;p&g;The Internal Revenue Service (IRS) has &l;a href=\&q;https://www.irs.gov/uac/newsroom/irs-gives-tax-relief-to-victims-of-hurricane-harvey-parts-of-texas-now-eligible-extension-filers-have-until-jan-31-to-file\&q; target=\&q;_blank\&q;&g;announced&l;/a&g; significant tax relief for victims of Hurricane Harvey. Those in Texas who have been affected by the storm 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 through October 16, and businesses with extensions through September 15.&l;/p&g;\n&l;p&g;Currently, the IRS said that affected taxpayers in Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria and Wharton counties would receive this and other special tax relief. Locations in other states are expected to be added in coming days, based on damage assessments by the &l;a href=\&q;https://www.fema.gov/hurricane-harvey?utm_source=hp_promo&a;amp;utm_medium=web&a;amp;utm_campaign=disaster\&q; target=\&q;_blank\&q;&g;Federal Emergency Management Agency (FEMA)&l;/a&g;. &l;em&g;I&s;ll update the list of affected counties as information is made available.&l;/em&g;&l;/p&g;\n&l;p&g;&a;quot;This has been a devastating storm, and the IRS will move quickly to provide tax relief to hurricane victims,&a;quot; said IRS Commissioner John Koskinen. &a;quot;The IRS will continue to closely monitor the storm&s;s aftermath, and we anticipate providing additional relief for other affected areas in the near future.&a;quot;&l;/p&g;\n&l;p&g; \n &l;fbs-ad position=\&q;inread\&q; progressive=\&q;\&q;&g;&l;/fbs-ad&g;&l;/p&g;\n&l;p&g;Here&s;s what the relief entails: tax filing and payment deadlines which began starting on August 23, 2017, will be pushed off until January 31, 2018. That means that returns and payments that were originally due during this period, including the September 15, 2017, and January 16, 2018, deadlines for making quarterly estimated tax payments, will now be January 31, 2018. This also includes returns on extension. &l;em&g;Remember, however, that the extensions were an extension of the time to file, not the time to pay, so payments for 2016 tax returns are still keyed to the April 18, 2017, due date.&l;/em&g;&l;/p&g;\n&l;p&g;Relief also includes a waiver of late-deposit penalties for federal payroll and excise tax deposits normally due on or after October 31, 2017. The IRS is waiving late-deposit penalties for federal payroll and excise tax deposits normally due on or after August 23 and before September 7 so long as those deposits are made by September 7, 2017.&l;/p&g;\n&l;div class=\&q;vestpocket\&q; vest-pocket=\&q;\&q;&g;&l;/div&g;\n&l;p&g;The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. That means that taxpayers do&a;nbsp;not need to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS and were entitled to relief, you should call the number on the notice to have the penalty abated.&l;/p&g;\n&l;p&g;The IRS will work with any taxpayer who lives outside the disaster area but whose records are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 1.866.562.5227. This includes those workers assisting the relief activities who are affiliated with a recognized government or charitable organization.&l;/p&g;&q;,&q;&l;p&g;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). (I&s;ll have more details on casualty losses later today.)&l;/p&g;\n&l;p&g;For more details on available tax relief, you can also check out the disaster relief page on &l;a href=\&q;http://www.irs.gov\&q; target=\&q;_blank\&q;&g;IRS.gov&l;/a&g;. For information on government-wide efforts related to Hurricane Harvey, please visit &l;a href=\&q;https://www.usa.gov/hurricane-harvey\&q; target=\&q;_blank\&q;&g;https://www.usa.gov/hurricane-harvey&l;/a&g;.&l;/p&g;&q;],&q;channelSectionMappings&q;:[{&q;id&q;:&q;channel_2&q;,&q;channelName&q;:&q;Investing&q;,&q;url&q;:&q;/investing&q;},{&q;id&q;:&q;channel_2section_15&q;,&q;channelName&q;:&q;Investing&q;,&q;sectionName&q;:&q;Taxes&q;,&q;url&q;:&q;/taxes&q;}],&q;blogId&q;:&q;1479&q;,&q;disableDigest&q;:false,&q;pTagCount&q;:10,&q;hashtags&q;:[&q;TaxTime&q;],&q;hideDescription&q;:false,&q;sponsored&q;:false,&q;doNotPaginate&q;:false,&q;editorsPick&q;:false,&q;sentimentScore&q;:-0.436536,&q;numberOfImages&q;:1,&q;relativeVideo&q;:{&q;videoId&q;:&q;5716604773001&q;,&q;title&q;:&q;Roth IRAs For Everyone—Even The Well Paid&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},&q;relativeVideos&q;:[{&q;videoId&q;:&q;5716604773001&q;,&q;title&q;:&q;Roth IRAs For Everyone—Even The Well Paid&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5721618441001&q;,&q;title&q;:&q;Use Your Tax Refund To Boost Your Retirement Savings&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5731506251001&q;,&q;title&q;:&q;3 Ways To Save For Retirement At Tax Time&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5726402011001&q;,&q;title&q;:&q;Get The Most From Your Retirement Match&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5700325188001&q;,&q;title&q;:&q;How To Play Retirement Catch-Up&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5704960032001&q;,&q;title&q;:&q;Time for Some Retirement Housekeeping&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5686273571001&q;,&q;title&q;:&q;Consider A Charitable IRA Rollover&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true},{&q;videoId&q;:&q;5712669178001&q;,&q;title&q;:&q;Why It’s Better To Borrow From—Than Bust Into—Your 401(k)&q;,&q;playerId&q;:&q;S1EBSbDn&q;,&q;keyValues&q;:&q;displaysection=taxes&a;fl=&a;channel=investing&a;swimlane=&a;specialslot=&a;section=investing:taxes&a;id=blogAndPostId/blog/post/1479-32524&a;brand=&a;displaychannel=investing&q;,&q;autoPlay&q;:true}],&q;hasVideo&q;:false,&q;hasInfographic&q;:false,&q;bulletList&q;:[null,null,null],&q;trumpContent&q;:false,&q;wordCount&q;:568,&q;mobileOnly&q;:false,&q;hashtagSetting&q;:{&q;hashtag&q;:&q;TaxTime&q;,&q;autoplay&q;:true,&q;specialSlot&q;:&q;retirementtips2&q;,&q;sponsored&q;:false,&q;active&q;:true},&q;fully_loaded&q;:true}},&q;adsConfig&q;:{&q;mobile&q;:false,&q;ad_unit_path&q;:&q;/7175/fdc.forbes/article-d&q;,&q;amazonSlots&q;:[{&q;slotID&q;:&q;top&q;,&q;sizes&q;:[[728,90],[970,250]]},{&q;slotID&q;:&q;rec&q;,&q;sizes&q;:[[300,250],[300,600]]},{&q;slotID&q;:&q;recx&q;,&q;sizes&q;:[[300,250],[300,600]]},{&q;slotID&q;:&q;loge&q;,&q;sizes&q;:[[300,250],[300,600]]}],&q;positions&q;:{&q;top&q;:{&q;slot_id&q;:&q;top&q;,&q;sizes&q;:[[728,90],[970,250],[970,90],[970,66],[640,360],[1,1],&q;fluid&q;]},&q;rec&q;:{&q;slot_id&q;:&q;rec&q;,&q;sizes&q;:[[300,250],[336,280],[300,600],[1,1],&q;fluid&q;]},&q;mobile&q;:{&q;slot_id&q;:&q;mobile&q;,&q;sizes&q;:[[300,50],[320,50],[1,1]]},&q;mobilerec&q;:{&q;slot_id&q;:&q;mobilerec&q;,&q;sizes&q;:[[300,250],[300,50],[320,180],[320,50],[1,1]]},&q;recx&q;:{&q;slot_id&q;:&q;recx&q;,&q;sizes&q;:[[300,250],[336,280],[300,600],[1,1],&q;fluid&q;],&q;incremental&q;:true},&q;loge&q;:{&q;slot_id&q;:&q;loge&q;,&q;sizes&q;:[[336,280],[300,600],[300,250],[1,1],&q;fluid&q;]},&q;mobilex&q;:{&q;slot_id&q;:&q;mobilex&q;,&q;sizes&q;:[[300,250],[300,50],[320,180],[320,50],[1,1]],&q;incremental&q;:true},&q;mob-stream&q;:{&q;slot_id&q;:&q;mob-stream&q;,&q;sizes&q;:[[300,250],[300,50],[320,180],[320,50],[1,1]]},&q;mob-stream2&q;:{&q;slot_id&q;:&q;mob-stream2&q;,&q;sizes&q;:[[300,250],[300,50],[320,180],[320,50],[1,1]]},&q;mobiletext&q;:{&q;slot_id&q;:&q;mobiletext&q;,&q;sizes&q;:[[300,250],[336,280],[1,1],&q;fluid&q;]},&q;ntv-article&q;:{&q;slot_id&q;:&q;ntv-article&q;,&q;div_id&q;:&q;brandvoice_inline&q;,&q;sizes&q;:[[2,3],[1,1],&q;fluid&q;],&q;params&q;:{&q;strnativekey&q;:&q;3e7e0323&q;}},&q;ntv-belt&q;:{&q;slot_id&q;:&q;ntv-belt&q;,&q;params&q;:{&q;strnativekey&q;:&q;12653cf9&q;},&q;sizes&q;:[[2,3],[1,1]]},&q;ntv-rail&q;:{&q;sizes&q;:[[2,3],[1,1],&q;fluid&q;],&q;breaks&q;:{&q;xxlarge&q;:[[2,3],[1,1],&q;fluid&q;],&q;xlarge&q;:[[2,3],[1,1],&q;fluid&q;],&q;large&q;:[[2,3],[1,1],&q;fluid&q;],&q;medium&q;:[[2,3],[1,1],&q;fluid&q;],&q;small&q;:[[2,3],[1,1],&q;fluid&q;]},&q;slot_id&q;:&q;ntv-rail&q;,&q;params&q;:{&q;strnativekey&q;:&q;4kSaBGZvyd5bZ4yDRLQWW9u8&q;}},&q;ntv-rail-2&q;:{&q;sizes&q;:[[2,3],[1,1],&q;fluid&q;],&q;breaks&q;:{&q;xxlarge&q;:[[2,3],[1,1],&q;fluid&q;],&q;xlarge&q;:[[2,3],[1,1],&q;fluid&q;],&q;large&q;:[[2,3],[1,1],&q;fluid&q;],&q;medium&q;:[[2,3],[1,1],&q;fluid&q;],&q;small&q;:[[2,3],[1,1],&q;fluid&q;]},&q;slot_id&q;:&q;ntv-rail-2&q;,&q;params&q;:{&q;strnativekey&q;:&q;t5toAgo73taamHDf2P739tD4&q;}},&q;spon-logo&q;:{&q;slot_id&q;:&q;spon-logo&q;,&q;sizes&q;:[[120,40],[300,170],[300,100],[1,1],&q;fluid&q;]},&q;mob-logo&q;:{&q;slot_id&q;:&q;mob-logo&q;,&q;sizes&q;:[[300,50],[300,75],[1,1],&q;fluid&q;]},&q;inread&q;:{&q;slot_id&q;:&q;inread&q;,&q;progressive&q;:true,&q;sizes&q;:[[600,575],[528,297],[1,1],&q;fluid&q;]},&q;topx&q;:{&q;slot_id&q;:&q;topx&q;,&q;sizes&q;:[[728,90],[970,250],[970,90],[970,66],[640,360],[1,1],&q;fluid&q;]},&q;artbottom&q;:{&q;slot_id&q;:&q;artbottom&q;,&q;sizes&q;:[[1,1],&q;fluid&q;]}},&q;params&q;:{&q;author&q;:&q;kellyphillipserb&q;,&q;bbgterm&q;:false,&q;channel&q;:[&q;investing&q;],&q;displaychannel&q;:&q;investing&q;,&q;displaysection&q;:&q;taxes&q;,&q;fl&q;:null,&q;fvid&q;:&q;&q;,&q;ht&q;:&q;TaxTime&q;,&q;id&q;:&q;blogAndPostId/blog/post/1479-32524&q;,&q;img&q;:null,&q;login&q;:false,&q;section&q;:[&q;investing:taxes&q;],&q;specialslot&q;:&q;&q;,&q;templatetype&q;:&q;standard&q;,&q;type&q;:&q;forbesstaff&q;}},&q;hasLoginCookies&q;:false,&q;REQUEST_HEADERS&q;:{&q;user-agent&q;:&q;python-requests/2.10.0&q;}}</script></body></html>