Hurricane Fiona: Tax Relief Available for Puerto Rico Victims
FEMA's recent disaster declaration opens the door for extended federal tax filing and payment deadlines for victims of Hurricane Fiona in Puerto Rico.
You are now subscribed
Your newsletter sign-up was successful
Want to add more newsletters?
Delivered daily
Kiplinger Today
Profit and prosper with the best of Kiplinger's advice on investing, taxes, retirement, personal finance and much more delivered daily. Smart money moves start here.
Sent five days a week
Kiplinger A Step Ahead
Get practical help to make better financial decisions in your everyday life, from spending to savings on top deals.
Delivered daily
Kiplinger Closing Bell
Get today's biggest financial and investing headlines delivered to your inbox every day the U.S. stock market is open.
Sent twice a week
Kiplinger Adviser Intel
Financial pros across the country share best practices and fresh tactics to preserve and grow your wealth.
Delivered weekly
Kiplinger Tax Tips
Trim your federal and state tax bills with practical tax-planning and tax-cutting strategies.
Sent twice a week
Kiplinger Retirement Tips
Your twice-a-week guide to planning and enjoying a financially secure and richly rewarding retirement
Sent bimonthly.
Kiplinger Adviser Angle
Insights for advisers, wealth managers and other financial professionals.
Sent twice a week
Kiplinger Investing Weekly
Your twice-a-week roundup of promising stocks, funds, companies and industries you should consider, ones you should avoid, and why.
Sent weekly for six weeks
Kiplinger Invest for Retirement
Your step-by-step six-part series on how to invest for retirement, from devising a successful strategy to exactly which investments to choose.
Residents and business in Puerto Rico affected by Hurricane Fiona, which began impacting the island on September 17, now have until February 15, 2023, to file and pay certain federal taxes. The IRS extended the deadlines after the island was declared a disaster area by the Federal Emergency Management Agency (FEMA). The tax relief applies to residents and businesses in all 78 municipalities who were affected by the hurricane.
Various federal tax filing and payment due dates for individuals and businesses from September 17 to February 14 will be shifted to February 15, 2023. This includes extended 2021 personal income tax returns that would normally be due on October 17, 2022. They are now due on February 15, 2023. Payments for 2021 income taxes that were due on April 18, 2022, are not extended.
The tax relief also applies to the quarterly estimated tax payments due on January 17, 2023, and the quarterly payroll and excise tax returns due on October 31, 2022, and January 31, 2023. Penalties on payroll and excise tax deposits due from September 17 to October 2 will also be waived if the deposits are made by October 3, 2022.
From just $107.88 $24.99 for Kiplinger Personal Finance
Become a smarter, better informed investor. Subscribe from just $107.88 $24.99, plus get up to 4 Special Issues
Sign up for Kiplinger’s Free Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
Victims of Hurricane Fiona in Puerto Rico don't have to contact the IRS to get this relief. However, if you receive a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, call the number on the notice to have the penalty abated.
The IRS will also waive fees for obtaining copies of previously filed tax returns for taxpayers in Puerto Rico who are affected by the hurricane. When requesting copies of a tax return or a tax return transcript, write "Puerto Rico Hurricane Fiona" in bold letters at the top of Form 4506 (copy of return) or Form 4506-T (transcript) and send it to the IRS.
In addition, the IRS will work with any taxpayer who lives outside Puerto Rico, but whose records necessary to meet a deadline occurring during the postponement period are located on the island. Taxpayers qualifying for relief who live elsewhere need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization, and anyone visiting the island who was killed or injured as a result of the hurricane.
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim a deduction for them on either the return for the year the loss occurred (in this instance, the 2022 return to be filed next year), or the return for the prior year. This means that taxpayers can, if they choose, file an amended return to claim these losses on their 2021 return. Be sure to write the FEMA declaration number (EM-3583-PR) on any return claiming a loss. It's also a good idea for affected taxpayers claiming the disaster loss on an amended 2021 return to put the Disaster Designation ("Puerto Rico Hurricane Fiona") in bold letters at the top of the form. See IRS Publication 547 for details.
-
How Much It Costs to Host a Super Bowl Party in 2026Hosting a Super Bowl party in 2026 could cost you. Here's a breakdown of food, drink and entertainment costs — plus ways to save.
-
3 Reasons to Use a 5-Year CD As You Approach RetirementA five-year CD can help you reach other milestones as you approach retirement.
-
Your Adult Kids Are Doing Fine. Is It Time To Spend Some of Their Inheritance?If your kids are successful, do they need an inheritance? Ask yourself these four questions before passing down another dollar.
-
Should You Do Your Own Taxes This Year or Hire a Pro?Taxes Doing your own taxes isn’t easy, and hiring a tax pro isn’t cheap. Here’s a guide to help you figure out whether to tackle the job on your own or hire a professional.
-
Can I Deduct My Pet On My Taxes?Tax Deductions Your cat isn't a dependent, but your guard dog might be a business expense. Here are the IRS rules for pet-related tax deductions in 2026.
-
Don't Overpay the IRS: 6 Tax Mistakes That Could Be Raising Your BillTax Tips Is your income tax bill bigger than expected? Here's how you should prepare for next year.
-
Oregon Tax Kicker in 2026: What's Your Refund?State Tax The Oregon kicker for 2025 state income taxes is coming. Here's how to calculate your credit and the eligibility rules.
-
Will IRS Budget Cuts Disrupt Tax Season? What You Need to KnowTaxes The 2026 tax season could be an unprecedented one for the IRS. Here’s how you can be proactive to keep up with the status of your return.
-
3 Retirement Changes to Watch in 2026: Tax EditionRetirement Taxes Between the Social Security "senior bonus" phaseout and changes to Roth tax rules, your 2026 retirement plan may need an update. Here's what to know.
-
IRS Tax Season 2026 Is Here: Big Changes to Know Before You FileTax Season Due to several major tax rule changes, your 2025 return might feel unfamiliar even if your income looks the same.
-
12 Tax Strategies Every Self-Employed Worker Needs in 2026Your Business Navigating the seas of self-employment can be rough. We've got answers to common questions so you can have smoother sailing.
