The IRS has issued two news releases—IR-2017-135 and TX-2017-09—describing tax-related deadline relief available to Texas residents that have been affected by Hurricane Harvey. The area of Texas to which the relief applies at this time are the counties of Aransas, Bee, Brazoria, Calhoun, Chambers, Fort Bend, Galveston, Goliad, Harris, Jackson, Kleberg, Liberty, Matagorda, Nueces, Refugio, San Patricio, Victoria, and Wharton.
The relief announced in IR-2017-135 announces that Hurricane Harvey victims in the affected areas have until January 31, 2018 to file certain individual and business tax returns and make certain tax payments. This includes an additional filing extension for taxpayers with valid extensions that run out on Oct. 16, and businesses with extensions that run out on Sept. 15. The release also notes that individuals in other counties that Federal Emergency Management Agency (FEMA) might add to the disaster area will automatically receive the same relief.
TX-2017-09 goes beyond tax and payment deadlines to include other time-sensitive tax-related acts under Treasury Regulation 301.7508A-1(c)(1). These include completion of rollovers or recharacterizations, correction of certain excess contributions, making plan loan payments, filing Form 5500, and certain other acts under this regulation. Deadlines that fall on or after August 23, 2017, and before January 31, 2018, are extended to January 31, 2018.
The relief applies specifically to residents of the identified areas, to those whose businesses or records necessary to meet a covered deadline are located there, and to certain relief workers providing assistance following the disaster events. Any individual visiting a covered disaster area that was injured or killed as a result of the events is also entitled to deadline relief.
Affected taxpayers who reside or have a business located outside the covered disaster area also are required to call the IRS disaster hotline at 866-562-5227 to request relief.
The IRS issues disaster-related tax relief news releases at its disaster web page that identify the deadline extension period and specific areas included in the relief. Occasionally, the news releases are updated and revised, sometimes to expand the coverage area. See the IRS website for the most current news releases and their details.