IRS Relief For Hurricane Harvey Victims

IRS to Provide Relief for Those Affected by Hurricane Harvey

Due to Pres. Trump’s major disaster declaration for the state of Texas in response to Hurricane Harvey, the Internal Revenue Service (IRS) has announced that tax relief will be made available to those affected by the storm. Specifically, the IRS will be postponing certain deadlines for taxpayers who reside or have a business in the disaster area. This relief will also be extended to taxpayers not located in the disaster area, but whose records necessary to comply are located in the covered disaster area. Further, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the hurricane are entitled to relief.

The relief will currently be provided to the following counties in Texas: Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria, and Wharton. Residents and businesses located in other counties added to this list by the Federal Emergency Management Agency (FEMA) will automatically receive the same filing and tax relief.

The IRS will give affected taxpayers until January 31, 2018, to file most tax returns (including individual, partnership, and corporate returns) that have either an original or extended due date on or after August 23, 2017, and before January 31, 2018. This will also include the September 15, 2017 and January 16, 2018 deadlines for making quarterly estimated tax payments. Other business tax deadlines are also impacted. These include the late-deposit penalties for federal payroll and excise tax deposits normally due on or after August 23, 2017 and before September 7, 2017, if the deposits are made by September 7. However, the postponement for tax deadlines does not include the filing and payment of information returns in the W-2, 1094, 1095, 1097, 1098, or 1099 series; to Forms 1042-S, 3921, 3922, 8025, or 8027; or to employment and excise tax deposits.

Affected taxpayers in a federally declared disaster area also have the option of claiming disaster-related casualty losses on their federal income return for either the year in which the event occurred, or the prior year.

The IRS will automatically provide this filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Therefore, there is no need for a taxpayer to contact the IRS to receive relief. However, if an affected taxpayer receives a late filing or late payment notice from the IRS that has an original or extended filing, payment, or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.

Taxpayers whose records are in the disaster area, who were injured or killed during the storm while visiting the area, or are workers assisting the relief activities associated with recognized government and philanthropic organizations must contact the IRS at 866-562-5227 to be eligible for relief.

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About The Author

Daniel Quintana

Daniel Quintana of Kurtz & Company, P.C. in Dallas Texas.