N-2017-56: Physical Presence of Certain Individuals in the Commonwealth of Puerto Rico or the United States Virgin Islands Under Section 937(a) Following Hurricane Irma or Hurricane Maria

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IRS GuideWire October 4, 2017

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Issue Number:    N-2017-56

Inside This Issue

Notice 2017-56 provides relief to residents of Puerto Rico and the U.S. Virgin Islands who evacuated or couldn’t return because of Hurricane Irma or Hurricane Maria.  Most such individuals may otherwise lose their status as “bona fide residents” of Puerto Rico or the U.S. Virgin Islands for tax filing and reporting purposes.  Notice 2017-56 extends the usual 14-day absence period to 117 days, beginning September 6, 2017 and ending December 31, 2017, for the presence test for residency under the tax rules.  Further, an individual who is absent from either U.S. territory on any day during this 117-day period will be treated as leaving or being unable to return to the relevant U.S. territory as a result of Hurricane Irma and Hurricane Maria on such day.

Notice 2017-56 will be published in IRB 2017-43 on 10/23/2017.

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