In response to the widespread damage and destruction caused by Hurricane Irma in Florida, Georgia, Puerto Rico, the U.S. Virgin Islands and, to a lesser extent, in other US jurisdictions, the federal government and many states, including those outside of the damaged areas, are providing various tax relief to affected individuals and businesses. To date, this relief includes: extending tax filing deadlines, providing exemptions or suspensions from tax, waiving certain regulatory requirements and providing non-income tax filing and payment relief. As the receipt of this relief is often not automatic, taxpayers may be required to file specific requests for relief with the relevant state taxing authorities and follow each jurisdiction's unique procedures.

The relief provided so far for victims of Hurricane Irma is substantially similar to relief offered to victims of Hurricane Harvey. Looking ahead, states are starting to issue tax relief for those affected by Hurricane Maria, and it is expected that additional disaster declarations and tax relief will be issued.

Federal relief

The IRS is granting extensions on due dates for returns and relief from penalties for affected individuals and business taxpayers, including for payroll tax returns. Hurricane Irma victims in Florida,¹ Georgia,² Puerto Rico,³ and the U.S. Virgin Islands⁴ have until January 31, 2018, to file certain individual and business federal tax returns and make certain federal tax payments. This includes an additional filing extension for individual taxpayers with valid extensions that would have expired on October 16, 2017, and businesses with extensions that would have expired on September 15, 2017.⁵ In Florida, the tax relief begins for various tax filing and payment deadlines that occurred starting on September 4, 2017.⁶ In Georgia, the tax relief begins for various filing and payment deadlines that occurred starting on September 7, 2017.⁷ In Puerto Rico and the U.S. Virgin Islands, the tax relief begins for various tax filing and payment deadlines that occurred starting September 6, 2017.⁸

The IRS is offering automatic filing and penalty relief to taxpayers with an IRS address of record located in disaster areas. The IRS will also work with taxpayers outside the disaster area whose records needed to meet a filing deadline are located in the affected area. These taxpayers, however, must contact the IRS. ⁹

The IRS also announced that, due to shortages caused by Hurricane Irma, it will not impose a penalty for dyed diesel fuel sold for or used on a Florida highway, effective September 6 through October 6, 2017.¹⁰ Additionally, the IRS will not impose a penalty on certain uses of specific unadulterated fuels that do not comply with EPA regulations, effective September 13 through September 22, 2017, or until dyed diesel reserves are exhausted, whichever is earlier.¹¹ For more on this development, see Tax Alert 2017-1533.

Employer qualified disaster relief payments to certain hurricane victims made directly to employees or through charitable organizations can be excluded from gross income and are not subject to federal income tax withholding or employment tax.¹² Federal law also provides disaster unemployment assistance for certain displaced employees and self-employed individuals as a result of the FEMA major disaster declaration for Florida related to Hurricane Irma.¹³ Additionally, the IRS announced that leave-based donations paid by employers to charities qualified under IRC Section 170(c) (charitable contributions and gifts) are exempt from federal income tax, federal income tax withholding, Social Security, Medicare and unemployment insurance and are not reported on Form W-2 in boxes 1, 3 or 5.¹⁴ The IRS is also offering streamlined loan procedures and liberalized hardship distributions from 401(k) accounts and similar employer-sponsored retirement plans to Hurricane Irma victims and their families.¹⁵

Lastly, to facilitate safekeeping of IRC Section 1221(a)(1) (capital asset) property, the IRS announced that it would not treat a controlled foreign corporation (CFC) as holding US property for purposes of IRC Section 956 (investment of earnings in US property) when the property was transported to the United States for temporary storage for safekeeping in anticipation of, or as a result of, Hurricane Irma. The property must have been located in an area identified by FEMA as subject to a major disaster or emergency declaration on or before September 5, 2017. This relief applies to tax year quarters of a CFC ending on or after September 5, 2017, and on or before January 31, 2018.¹⁶

Florida relief

Florida is using the IRS guidance as a starting point for the relief it grants to taxpayers. Due dates and extension periods for filing Florida corporate income tax returns, paying tax, and estimated corporate income tax payments are suspended until February 15, 2018 (i.e., 15 days after the federal filing extension provided for taxpayers affected by Hurricane Irma).¹⁷

Florida suspended the state's motor fuel import tax from September 8, 2017 through September 13, 2017, as the state began recovery efforts,¹⁸ and changed the filing due date for fuel tax returns and payments to October 6, 2017.¹⁹ Consistent with federal actions, the Florida Department of Revenue (FL DOR), is waiving, for state fuel tax purposes, the penalty for any person who sells or uses dyed diesel fuel on a highway.²⁰

Effective September 15, 2017, Florida postponed the filing due date for sales and use tax, and certain other fees, to September 29, 2017.²¹ Road tolls are suspended across the state as the recovery continues.²² Lastly, the FL DOR waived timing compliance requirements for certain rules and statutes to the extent necessary to meet the emergency declared by the governor's Executive Order 17-235.²³

Georgia relief

Georgia is generally following federal relief provisions.²⁴ The postponement of certain due dates to January 31, 2018, includes return filing, tax payment, and other time-sensitive acts related to Georgia tax types not administered by the IRS, such as Georgia sales and use tax (it does not, however, apply to interest under the International Fuels Tax Agreement (IFTA)). The postponement includes monthly, quarterly and annual sales tax returns originally due through January 22, 2018. Georgia also is temporarily suspending the requirements associated with the Georgia International Registration Plan (IRP) and IFTA trip and fuel permits for vehicles providing direct assistance with hurricane relief efforts, effective until 5 p.m. on October 8, 2017, or until completion of hurricane relief efforts, whichever comes first.²⁵

Puerto Rico relief

The Puerto Rico Treasury Department (PRTD) announced in Circular Letter (CL) 17-13 and Information Bulletin (IB) 17-17 filing extensions for certain tax filing and payment obligations due to Hurricane Irma.²⁶ Due to Hurricane Maria, the PRTD in IB 17-18 further extended the due dates for filing certain returns and making tax payments.²⁷ In IB 17-21, the PRTD extended the due dates for filing certain returns and making tax payments because of Hurricane Maria; suspended (Administrative Determination (AD) 17-15) biweekly payments of sales tax from September 1, 2017, to November 30, 2017; and extended all tax returns, statements and tax payments originally extended by CL 17-13, IB 17-17 or IB 17-18 for an additional 20 days from the date indicated in those publications.

For taxpayers that are not considered large taxpayers, the PRTD extended the due dates for all tax returns, statements and corresponding payments due from September 19, 2017 to October 20, 2017, for an additional 20 days following the due dates. The same extension applies to all tax payments and deposits due from September 19, 2017 to October 20, 2017.

For large taxpayers, the 20-day extension applies to all tax returns, statements and payments, except for transactions conducted through SURI for sales and use tax due in September and October 2017, including: (1) the filing of the Monthly Tax Return for Imports (Form 2915 D), and the Monthly Sales and Use Tax Return (Form 2915); and (2) the biweekly payment of sales and use tax. The PRTD extended the due dates for those transactions for an additional seven days from the due dates established in CL 17-13, IB 17-17 and IB 17-18. Additionally, the 20-day extension does not apply to payments for acquisitions of certain personal property and services that were due in August and September and for which extensions were granted until October 6, 2017 and October 20, 2017, respectively.

The PRDT also is temporarily exempting from sales and use tax sales of prepared food until further notice (see AD 17-17) and donations of tangible personal property and services to help with the aftermath of Hurricane Maria (see AD 17-19).

In AD No. 17-20 (October 3, 2017), the PRDT said it would not impose excise tax on the transfers of property to affiliated entities located outside Puerto Rico in order to facilitate the property's safekeeping as a result of Hurricanes Irma and Maria. Once the property is sold, regardless of its location at the time of sale, the transfer of property "will be subject to the [e]xcise [t]ax as it would have been during the ordinary course of business." This relief applies to tax quarters ending on or after September 5, 2017 and on or before January 31, 2018.

Separate, more detailed Alerts on Puerto Rico's hurricane-related relief are forthcoming.

Other states providing relief

Alabama

Following IRS guidelines, Alabama's tax relief applies to individual income tax, corporate income tax, pass-through entities' taxes, sales and use tax, business privilege tax, and withholding tax. Taxpayers that are not in specifically designed disaster areas, but who have difficulty filing on time due to Hurricane Irma-related circumstances may be eligible for a waiver of late filing and late payment penalties, if appropriate documentation is provided to the Alabama Department of Revenue.²⁸ Alabama has also temporarily suspended the IRP and IFTA requirements for vehicles engaged in disaster relief efforts, effective until October 8, 2017.²⁹

Arkansas

The Arkansas Department of Finance and Administration has extended the deadline to file and pay state taxes until January 31, 2018, for taxpayers residing in Florida counties that have been designated as federally declared disaster areas. This includes individual income and corporate income taxes due on or after August 23, 2017.³⁰

California

California automatically follows federal postponement periods as announced by the IRS.³¹ The FTB may cancel interest and penalties on underpaid income tax for the length of any postponement deadlines.

Colorado

Colorado's tax relief follows the IRS relief and applies to state tax returns, including but not limited to income tax, sales tax, wage withholding tax, severance tax and excise tax, and estimated payments with an original or extended due date occurring on or after August 23, 2017 and before January 31, 2018. Taxpayers must specifically request this relief. The relief does not apply to cities that have enacted a home-rule charter and self-collect their own taxes, so taxpayers must request this relief from these cities separately from application to Colorado state tax authorities. Additionally, affected sales tax licensees that file and pay by the January 31, 2018 extension deadline will be considered by the Colorado Department of Revenue to be "timely filing" and will be eligible for any vendor discount that applies. Lastly, Colorado has temporarily suspended IFTA requirements for any motor vehicle engaged in interstate disaster relief efforts in Texas or Florida, or traveling through Colorado as part of the disaster relief, until September 30, 2017.³²

Connecticut

The Connecticut Department of Revenue Services announced that it will consider requests for extensions of time to file or pay Connecticut taxes, and related penalty relief, based on the individual circumstances of the taxpayers located in the Hurricanes Harvey or Irma federal disaster relief areas, as provided by statute.³³

Delaware

Delaware is extending certain filing and payment deadlines for individual and business tax returns for taxpayers directly impacted by Hurricane Irma. The state is following relief provided by the IRS, and is postponing various tax filing deadlines from August 23, 2017 through January 16, 2018, until January 31, 2018. Taxpayers should submit a written request seeking additional extension to avoid a late-filing penalty assessment. Business taxpayer requests should be on company letterhead and signed by a company official, and requests based on tax records being located in the disaster area should include the address where the tax records are located.³⁴

District of Columbia

The District of Columbia Office of Tax and Revenue has extended certain federal tax filing deadlines to January 31, 2018, for businesses and individuals affected by Hurricane Irma. Affected businesses and individuals who are District taxpayers and who live or operate businesses in one of the disaster areas are granted relief for tax return payments and other "time sensitive" acts originally due between September 4, 2017 and January 31, 2018. This relief applies to individual, partnership, corporate, and unincorporated business tax returns due October 16, 2017, extended combined reports due November 15, 2017, and individual, corporate, and unincorporated business tax estimated payments. The relief also applies to taxpayers whose tax preparers, books, or records are located in the disaster area. Relief also is provided for alcohol gallonage reports due September 10, 2017, but not for sales and use tax returns or District withholding.³⁵

Hawaii

The Hawaii Department of Revenue will provided relief to taxpayers affected by Hurricanes Irma and Marie in the form of filing extensions and waivers of penalty and interest. The revenue department will address requests for relief on a case-by-case basis. The relief is available to affected individuals and businesses located in disaster areas or with tax records in the disaster areas. Those seeking relief should write "HURRICANE IRMA" or "HURRICANE MARIA" in black ink on the top of their tax forms or other documents filed with the revenue department (note: do not place the words in the "DO NOT WRITE IN THIS SPACE" area located in the upper right corner of any return), and should include a brief statement regarding how the disaster adversely affected the ability to meet tax obligations.³⁶

Idaho

The Idaho State Tax Commission's extension of tax filing and payment deadlines for Hurricane Irma victims follows the IRS and applies to all Idaho tax types, including income tax, sales tax, fuels tax, income tax withholding, and others. The extension applies to both individuals and businesses in the disaster areas, as well as those with tax records located there.³⁷

Illinois

Illinois will waive penalties and interest for taxpayers that cannot file or pay on time as a result of Hurricane Irma. Affected taxpayers must send a brief written explanation of why they cannot file or pay on time, and clearly indicate a request for abatement of penalties and interest.³⁸ Additionally, Illinois is temporarily waiving IFTA registration and motor fuel use tax (MFUT) single-trip permitting for qualified vehicles traveling into or through Illinois responding specifically to power, communications, utilities, and infrastructure restoration to certain declared emergency areas. The state also is waiving IFTA-required credentials and MFUT single-trip permits to qualified motor vehicles delivering goods, services or foods necessary for sustaining life and livestock in certain areas. These provisions are effective September 5, 2017 through October 4, 2017.³⁹

Indiana

In conjunction with the hurricane relief provided by the IRS, the Indiana Department of Revenue has offered 60-day extensions of due dates for any individual or business taxpayer whose filing address is in either Texas or Florida, with penalty and interest waived during the extension period.⁴⁰ Indiana also has suspended certain IRP and IFTA requirements for commercial vehicle operators traveling through Indiana to provide disaster relief in Texas and Florida, effective September 8, 2017 through October 6, 2017.⁴¹

Kentucky

The Kentucky Department of Revenue (KDR) is honoring IRS special tax relief provisions for hurricane-affected taxpayers. These taxpayers have until January 31, 2018, to file Kentucky tax returns and submit tax payments for individual income tax, corporate income tax, and income tax withholding. KDR will also waive late filing and payment penalties for affected taxpayers seeking relief (state law does not provide for the waiver of interest). Relief does not apply to other tax types, but affected taxpayers with disaster-related delays may request filing extensions or penalty abatement for non-income taxes from the KDR.⁴²

Maine

Maine's conformity with federal tax relief for areas affected by Hurricane Irma applies to all taxes administered by Maine Revenue Services, including sales and use tax, motor fuel tax, individual and corporate income tax, estate tax, and financial institution excise tax. Tax payments originally due before the IRS declared disasters in these respective jurisdictions (i.e., before September 4, 2017 in Florida, before September 5, 2017 in Puerto Rico or the U.S. Virgin Islands, or before September 7, 2017 in Georgia) are ineligible for this relief. Maine will abate interest and late filing or late payment penalties that would otherwise apply.⁴³

Maryland

The Maryland Comptroller will address hurricane relief on a case-by-case basis, and has named a point person to assist taxpayers and businesses with certain affected tax filings related to Hurricane Irma.⁴⁴ Relief is available for withholding, sales and use, admission and amusement, and alcohol and tobacco taxes, among others. Additionally, the Comptroller has provided the following fuel-related relief: (1) a temporary waiver of certain IFTA requirements, applicable only to shippers and carriers of essential emergency relief supplies and aid personnel or those restoring utilities, effective September 11, 2017 through November 30, 2017; (2) waiver of interest and penalties for Maryland Motor Fuel Tax license holders in Florida that may have difficulty filing their August and September 2017 returns by the monthly deadline (new filing deadline for these is November 30, 2017); (3) the allowance of production, sale and distribution of conventional gasoline in reformulated gasoline control areas; and (4) a temporary increase in the Reid Vapor Pressure limits.⁴⁵

Massachusetts

The Massachusetts Department of Revenue advised taxpayers in federally declared disaster areas that no action is required at this time, as it will follow IRS extensions on personal income tax and corporate excise tax obligations. Taxpayers that receive a future bill for any penalties or interest related to these filings are advised to file a dispute with the commonwealth.⁴⁶

Michigan

Michigan is following IRS tax relief deadlines for recent natural disasters and will waive penalties and interest associated with the state income tax return extension. Affected individuals and businesses should contact the Michigan Department of Treasury (MDT) for relief. Taxpayers that receive a preliminary assessment notice before a tax relief request is formally received by the state should call the MDT to resolve the issue.⁴⁷

Minnesota

Minnesota taxpayers that are affected by recent hurricanes can request penalty and interest forgiveness if the hurricane prevented them from filing or paying state taxes on time. They must contact the Minnesota Department of Revenue to secure the relief.⁴⁸

Mississippi

Mississippi is following federal extensions provided to Hurricane Irma victims, beginning on September 4, 2017. Taxpayers residing in counties that have been designated as federally declared disaster areas related to Hurricane Irma have until January 31, 2018, to file their individual income, corporate income and pass-through entity tax returns due on or after September 4, 2017. The Mississippi Department of Revenue automatically provides interest and penalty relief on original or extended filing and payment due dates when they fall within the postponement period. This does not include an extension for payments on prior liabilities. The revenue department will abate penalty notices sent to disaster-area taxpayers, and will work with taxpayers who reside outside the disaster area but have books, records, or tax professionals located in the disaster areas.⁴⁹

Nebraska

In addition to following federal extensions, Nebraska will work with businesses and individuals regarding any tax returns and payments due, including sales tax returns, if those taxpayers do not have access to their computer, files or tax records. The Nebraska Department of Revenue also will consider abating penalties and interest when circumstances warrant and as permitted by law.⁵⁰ Lastly, Nebraska suspended the requirements for trip permits for vehicle registrations and for fuel excise tax permit requirements through a motor carrier's assistance in disaster relief efforts, effective until September 30, 2017.⁵¹

New Hampshire

The New Hampshire Department of Revenue Administration will offer interest and penalty relief to Hurricane Irma victims who are precluded from filing a return or estimated payment with an original due date occurring on or after September 4, 2017 and before January 31, 2018, as long as the return is filed by January 31, 2018. Taxpayers with extended due dates occurring on or after September 4, 2017 and before January 31, 2018, that file their extended return by January 31, 2018, will only receive relief from New Hampshire's penalty for failing to file a return when due.⁵² Taxpayers seeking New Hampshire tax relief must complete and file Form A-105, Disaster Relief Request, and attach a copy of the notice of assessment to which the request relates.

New Jersey

New Jersey is following the IRS extension, and applying the extension to sales tax, corporation business tax, and certain other taxes with certain filing and payment deadlines that fall between September 4, 2017 (Florida) or September 5, 2017 (Puerto Rico and the U.S. Virgin Islands) and January 31, 2018, for taxpayers in disaster areas. The new deadline also applies to quarterly Employer Withholding (Payroll) Tax returns due October 30, 2017, and quarterly Petroleum Products Gross Receipts Tax returns due October 25, 2017. Additional time to file also will be granted to businesses and calendar-year partnerships that already received an extension until September 15, 2017 (businesses) and September (partnerships) to file their returns.⁵³ The extensions apply to businesses and individuals located in the disaster areas, those with records in the disaster areas, and relief workers.

New Mexico

New Mexico is providing a filing extension (not payment relief) to January 31, 2018, for gross receipts, compensating, and withholding taxes for New Mexico taxpayers that reside or have businesses located in the affected areas.⁵⁴ Affected taxpayers can write "Hurricane Irma" at the top of their return if they file a paper return or send a letter to the New Mexico Taxation and Revenue Department if they file electronically.

Ohio

Taxpayers subject to Ohio's pass-through entity, individual income, and school district income taxes that receive disaster relief from the IRS will have the same extended deadline of January 31, 2018, for Ohio filing and payment obligations, according to the Ohio Department of Taxation (OTD). The extension applies to taxpayers that have previously obtained a federal extension to file their 2016 returns and estimated tax payments for the 2017 third and fourth quarters. Balances due on the extended 2016 tax return are not included in the extension. Ohio will charge statutory interest on the balance due when the return is filed. On a case-by-case basis, the OTD will work with any taxpayer located outside the disaster area, but whose records are located in an affected area and are necessary to meet a postponement period deadline. As for other OTD-administered taxes, Ohio will grant a 45-day extension for taxpayers affected by Hurricanes Harvey or Irma that file tax returns on accounts with mailing addresses located in a specified area.⁵⁵

Pennsylvania

Pennsylvania's tax relief includes a filing extension for Corporation Tax Report RCT-101 and the Pennsylvania S Corporation/Partnership Information Return PA-20S/PA-65 for taxpayers directly impacted by the severe storms and flooding from Hurricanes Harvey and Irma and who are located in an affected disaster areas as identified by the IRS. The commonwealth will follow IRS rules outlined in IR-2017-135 (Harvey) and IR-2017-150 (Irma), and returns are generally extended to January 31, 2018, for filing deadlines beginning August 23, 2017 through January 31, 2018. Relief, however, does not apply to Specialty Tax return filings or payments due with returns. Taxpayers must specifically request relief by email to avoid a late-filing penalty assessment.⁵⁶

Rhode Island

The Rhode Island Division of Taxation on a case-by-case basis will consider deadline relief for individuals and businesses that are in an area directly affected by the recent hurricanes, and request deadline relief. For those granted relief, Rhode Island will generally follow IRS guidance on postponing certain deadlines. The relief is only for filing extensions, and does not cover payment extensions. Taxpayers that are unable to pay tax on time may be eligible to receive penalty abatement, but Rhode Island will not abate interest.⁵⁷

South Carolina

The South Carolina Department of Revenue (SCDR) is providing temporary tax relief to Hurricane Irma-affected taxpayers in the following South Carolina counties: Beaufort, Berkeley, Charleston, Colleton, Dorchester, and Jasper. Affected taxpayers will have until October 13, 2017, to file returns and pay any taxes that were originally due during the period from September 11, 2017 through October 13, 2017. This relief extends to taxpayers making quarterly estimated payments due September 15, 2017 and taxpayers required to file a sales tax return due September 20, 2017. Taxpayers with a valid extension that expired on September 15, 2017, are eligible for the tax relief until October 13, 2017. The SCDR will determine tax relief for taxpayers located in other counties on a case-by-case basis. Relief does not apply to payments due from September 11, 2017 through October 13, 2017, under any payment plan previously entered with the SCDR. The state may provide additional relief once FEMA and the IRS determine counties that will be granted relief.⁵⁸

Tennessee

The Tennessee Department of Revenue will permit out-of-state taxpayers affected by natural disasters in federally declared disaster areas to request filing extensions for their Tennessee tax returns. On a case-by-case basis, Tennessee will work with taxpayers to consider the relief requests. Those granted disaster relief extensions will not be assessed penalties for payments made on or before the extended due date, but interest charges will apply. Those requesting relief must include an explanation of why the extension is necessary and the amount of time requested. If possible, taxpayers should request extensions before the return's original due date.⁵⁹

Vermont

The Vermont Department of Taxes is following the tax relief provided by the IRS, extending filing deadlines to January 31, 2018, for filers living in hurricane disaster areas. Affected individuals and businesses may file returns and pay taxes that were originally due during this period by the January 31, 2018 due date. Information about specific locations affected is available on the IRS website. The extension period includes individual taxpayers with valid extensions that expire on October 16, 2017, businesses with extensions that expire on September 15, 2017, and quarterly estimated payments due September 15, 2017 and January 16, 2018. The extension does not apply to 2016 individual income tax payments, as those payments were due April 18, 2017.⁶⁰

Virginia

Virginia is generally following the relief provided by the IRS. Accordingly, individuals and businesses affected by Hurricane Irma may qualify for extensions and penalty waivers when they are unable to meet their filing obligations because the financial books and records they need for filing purposes are unavailable due to Hurricane Irma-attributable damage or power outages. For income tax returns and estimated payments for which the IRS grants federal tax relief, and which have an original or extended due date beginning September 4, 2017 in Florida or September 7, 2017 in Georgia through January 31, 2018, Virginia will waive late filing and late payment penalties. The returns and payments must be filed by March 2, 2018. Virginia's extensions for corresponding federal income and withholding tax extensions are automatic. If the taxpayer can demonstrate hardship attributable to Hurricane Irma related to any other state tax return and payment that is due on or after the beginning of the disaster, Virginia may waive late-filing and late-payment penalties upon written request.⁶¹

Washington

The Washington Department of Revenue announced it will work with businesses that, due to a natural disaster, cannot file or pay taxes on time. Affected businesses with Washington tax obligations may qualify for assistance, such as excise tax return filing extensions and late-payment penalty waiver, when a state of emergency or disaster has been officially declared. Requests for extensions or penalty waivers can be made to the Washington Department of Revenue. Other relief requests can include the rescheduling of a planned audit, additional time to file a business license or registration renewal, or an extension for an expiring resellers permit.⁶²

West Virginia

West Virginia is following IRS extensions for individual and corporate income tax purposes. For other tax types whose due dates fall on or after September 4, 2017, Hurricane Irma victims may request a 30-day extension of time to file returns and pay taxes. Extension requests must be filed with the West Virginia State Tax Department by October 15, 2017, to be eligible for relief. The state also will waive penalties for eligible taxpayers.⁶³

Wisconsin

Wisconsin is following federal tax relief provisions, with some additional extensions available for certain taxpayers. For non-corporate taxpayers, 2016 income tax returns are due January 31, 2018, for Wisconsin purposes. The extension applies to returns with an original or extended due date occurring on or after September 4, 2017 for Florida and September 5, 2017 for Puerto Rico and the Virgin Islands, and before January 31, 2018. The same applies for estimated tax payments of non-corporate taxpayers.

Affected corporations with a federal corporate income tax return due date falling on or after September 4, 2017 for Florida or September 5, 2017 for Puerto Rico or the U.S. Virgin Islands and before January 31, 2018, that are granted an extension of time to file their federal income tax return until January 31, 2018, may file their corresponding Wisconsin returns 30 days beyond the January 31, 2018 deadline. Corporation estimated tax payments are due January 31, 2018. Finally, affected taxpayers can contact the Wisconsin Department of Revenue to request a 30-day extension to file returns/reports and make payments for sales and use, withholding, and excise taxes due on or after September 4, 2017 (Florida) and September 5, 2017 (Puerto Rico and the U.S. Virgin Islands) and before January 31, 2018.⁶⁴

Implications

As the recovery process from Hurricane Irma continues, it is anticipated that other states will offer relief to affected individuals and businesses. States that do not announce general relief may provide relief on a case-by-case basis.

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ENDNOTES

¹ IRS, IR-2017-155 (Sept. 15, 2017). See release for a list of all counties for which relief is available: IRS, FL-2017-04 (Sept. 12, 2017; updated Sept. 13, 14, and 15). The Seminole Tribe of Florida and associated lands are also eligible for federal tax relief provisions. See IRS, FL-2017-06 (Sept. 28, 2017).

² IRS, IR-2017-156 (Sept. 19, 2017). See release for a list of all counties for which relief is available: IRS, GA-2017-02 (Sept. 19, 2017).

³ IRS, PR-2017-01 (Sept. 12, 2017; updated Sept. 19, 2017) (specific municipalities). .

⁴ IRS, VI-2017-001 (Sept. 8, 2017; updated Sept. 19, 2017); relief available for St. Croix, St. John, and St. Thomas.

⁵ IRS, IR-2017-155 (Sept. 15, 2017).

⁶ IRS, FL-2017-04 (Sept. 12, 2017) (updated Sept. 13, 14, and 15, 2017).

⁷ IRS, IR-2017-156 (Sept. 19, 2017).

⁸ IRS, VI-2017-001 (Sept. 8, 2017; updated Sept. 19, 2017); IRS, PR-2017-01 (Sept. 12, 2017; updated Sept. 19, 2017).

⁹ See IRS, IR-2017-155 (Sept. 15, 2017).

¹⁰ IRS, IR-2017-159 (Sept. 25, 2017) (extended from Sept. 22, 2017).

¹¹ IRS, IR-2017-157 (Sept. 19, 2017).

¹² See Tax Alert 2017-1392 and Tax Alert 2017-1398.

¹³ For more information, see https://www.usa.gov/hurricane-irma.

¹⁴ IRS, IR-2017-154 (Sept. 14, 2017); IRS, Notice 2017-52 (Sept. 14, 2017).

¹⁵ IRS, IR-2017-151 (Sept. 12, 2017). IRS, Announcement 2017-13, Relief for Victims of Hurricane Irma (Sept. 12, 2017).

¹⁶ IRS, Notice 2017-55, Treatment Under Section 956(c) of Certain Property Temporarily Stored in the United States Following Hurricane Irma or Hurricane Maria, 2017-42 IRB (September 2017). Similar relief applies for capital assets transported in anticipation of or as a result of Hurricane Maria.

¹⁷ Fla. Dept. of Rev., Announcement: Hurricane Irma, corporate income tax, suspension of due dates and extensions periods (Sept. 15, 2017).

¹⁸ Fla. Div. Emer. Mgmt., DEM No. 17-0004 (Sept. 8, 2017).

¹⁹ Fla. Dept. of Rev., Order of Emer. Waiver/Deviation No. 17-235-DOR-003 (Sept. 15, 2017); Fla. Dept. of Rev., Tax Info. Pub. No. 17B05-02R (revised Sept, 28, 2017).

²⁰ Fla. Dept. of Rev., Tax Info. Pub. No. 17B05-02: Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period (Sept. 14, 2017).

²¹ Fla. Dept. of Rev., Order of Emer. Waiver/Deviation No. 17-235-DOR-003 (Sept. 15, 2017); Fla. Dept. of Rev., Release: Florida DOR extends filing due dates for Florida businesses (Sept. 15, 2017) (applies to lead-acid battery fees, Miami-Dade Lake Belt Mitigation Fee, new tire fees, rental car surcharge, tourist development tax, prepaid wireless E911 fee, and the motor vehicle warranty fee).

²² Fla. Ofc. of the Gov., Release: Gov. Scott Issues Updates on Continued Hurricane Irma Response Efforts (Sept. 18, 2017).

²³ See Fla. Dept. of Rev., Amended Emergency Order Implementing Provisions of Exec. Order No. 17-235 (Sept. 8, 2017).

²⁴ Ga. Dept. of Rev., Department of Revenue Extends Relief to Victims of Hurricane Irma (Sept. 14, 2017, updated Sept. 19, 2017).

²⁵ Ga. Dept. of Rev., Department of Revenue to Waive IRP/IFTA Requirements Due to Hurricanes (Sept. 12, 2017).

²⁶ See Tax Alert 2017-1499. All returns, statements, and payments originally due on September 10, 2017 are delayed to September 18, 2017, and all tax payments and deposits originally due on September 15, 2017 are now due September 22, 2017. Returns or statements with corresponding payments originally due on September 15, 2017 are now due September 29, 2017.

²⁷ See Tax Alert 2017-1515. The PRTD extended the due date for the August 2017 Monthly Sales and Use Tax Return and tax payment from September 20, 2017 to September 27, 2017. All tax payments or deposits due on September 22, 2017, are now due September 27, 2017.

²⁸ Ala. Dept. of Rev., Release: ADOR Providing Tax Relief to Victims of Hurricane Irma (Sept. 12, 2017).

²⁹ Ala. Dept. of Rev., Exec. Order: Temporary Suspension of IRP and IFTA Requirements for Vehicles Engaged in Disaster Relief Efforts (Florida) (Sept. 8, 2017).

³⁰ Ark. Dept. of Fin. and Admin., Tax Filing Deadline Extended for Florida Taxpayers (Sept. 13, 2017).

³¹ Cal. FTB, FTB Pub. 1034, Disaster Loss: How to Claim a State Tax Deduction (2016).

³² Colo. Dept. of Rev., Filing Relief — Natural Disasters (updated Sept. 15, 2017).

³³ Conn. Dept. of Rev. Svcs., Release: Disaster Area Tax Relief Information (Sept. 11, 2017).

³⁴ Del. Div. of Rev., News.Delaware.Gov. Hurricane Irma — Additional Extension of Time to File (Sept. 13, 2017).

³⁵ D.C. Ofc. of Tax and Rev., OTR Tax Notice 2017-04 (Sept. 14, 2017) (the District also is providing relief to those impacted by Hurricane Harvey).

³⁶ Haw. Dept. of Rev., Announcement No. 2017-11 (Sept. 24, 2017).

³⁷ Idaho State Tax Comn., Release: Idaho grants tax relief to victims of Hurricane Irma (Sept. 15, 2017).

³⁸ Ill. Dept. of Rev., Relief for Victims of Hurricane Harvey and Hurricane Irma (Sept. 2017).

³⁹ Ill. Dept. of Rev., State of Illinois Emergency Waiver of IFTA Registration Regarding Tropical Storm/Hurricane Irma (Sept. 11, 2017).

⁴⁰ Ind. Dept. of Rev., Notice: Hurricane Relief (Sept. 2017).

⁴¹ Ind. Ofc. of the Gov., International Registration Plan and International Fuel Tax Agreement and Oversize Requirement Waivers (Sept. 8. 2017).

⁴² Ky. Dept. of Rev., Release: Kentucky grants filing extensions for taxpayers impacted by recent natural disasters including Hurricanes Harvey and Irma (Sept. 18, 2017).

⁴³ Me. Rev. Svcs., Maine Revenue Services Conforms to Federal Tax Relief Provided to Taxpayers Affected by Hurricanes Harvey and Irma (Sept. 2017).

⁴⁴ Md. Comp., Release: Comptroller Franchot Extends Tax Relief and Assistance to Help Hurricane Irma Victims (Sept. 11, 2017).

⁴⁵ Md. Comp., Release: Comptroller Franchot Extends Tax Relief and Assistance to Help Hurricane Irma Victims (Sept. 11, 2017).

⁴⁶ Mass. Dept. of Rev., Release (Sept. 15, 2017).

⁴⁷ Mich. Dept. of Treas., Release: State Treasury Department Providing Individuals, Businesses Tax Relief due to Natural Disasters (Sept. 19, 2017).

⁴⁸ Minn. Dept. of Rev., Tax Relief When Disaster Strikes (Sept. 2017).

⁴⁹ Miss. Dept. of Rev., Notice 80-17-002 (Sept. 25, 2017).

⁵⁰ Neb. Dept. of Rev., Tax Information for Victims of Natural Disasters (Sept. 14, 2017).

⁵¹ Neb. Ofc. of Gov., Exec. Order 17-19 (Sept. 8, 2017).

⁵² N.H. Dept. of Rev. Admin., TIR 2017-007 (Sept. 15, 2017).

⁵³ N.J. Div. of Taxn., Hurricane Irma Victims Granted New Jersey Extension of Filing and Payment Deadlines (Sept. 14, 2017).

⁵⁴ N.M. Dept. of Taxn. and Rev., Bulletin B-100.30: Hurricane Harvey & Irma Victims: Extension of Time to File New Mexico Taxes (Sept. 14, 2017).

⁵⁵ Ohio Dept. of Taxn., Filing Extension for Those Impacted by Hurricanes Harvey and Irma (Sept. 19, 2017).

⁵⁶ Pa. Dept. of Rev., Release: Hurricane Harvey/Hurricane Irma: Additional Extension of Time to File (Sept. 13, 2017).

⁵⁷ R.I. Dept. of Rev., Div. of Taxn., Advisory No. 2017-28 (Sept. 14, 2017).

⁵⁸ SC Dept. of Rev., Release: SC DOR offers tax relief for certain taxpayers affected by Hurricane Irma (Sept. 15, 2017).

⁵⁹ Tenn. Dept. of Rev., Natural Disaster Tax Relief Notice #17-19 (Sept. 2017).

⁶⁰ Vt. Dept. of Taxes, Release: Vermont Department of Taxes Follows IRS for Tax Relief to Disaster Areas (Sept. 21, 2017).

⁶¹ Va. Dept. of Taxn., Tax Bulletin 17-12 (Sept. 20, 2017).

⁶² Wash. Dept. of Rev., Tax Topics: Disaster Relief for Taxpayers (Sept. 8, 2017).

⁶³ W.Va. Dept. of Rev., Admin. Notice 2017-20 (Sept. 14, 2017).

⁶⁴ Wis. Dept. of Rev., Wisconsin Tax Relief for Hurricane Irma Victims (Sept. 15, 2017). Wisconsin's relief was issued before the IRS announced that Georgia was eligible for federal tax relief, but Wisconsin's announcement states that taxpayers in localities added later to the disaster area, including those in other states, will automatically receive the same filing and payment relief.