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.
- (opens in new tab)
- (opens in new tab)
- (opens in new tab)
- Newsletter sign up Newsletter

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.

Sign up for Kiplinger’s Free E-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 (opens in new tab) (copy of return) or Form 4506-T (opens in new tab) (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 (opens in new tab) for details.
Rocky was a Senior Tax Editor for Kiplinger from October 2018 to January 2023. He has more than 20 years of experience covering federal and state tax developments. Before coming to Kiplinger, he worked for Wolters Kluwer Tax & Accounting and Kleinrock Publishing, where he provided breaking news and guidance for CPAs, tax attorneys, and other tax professionals. He has also been quoted as an expert by USA Today, Forbes, U.S. News & World Report, Reuters, Accounting Today, and other media outlets. Rocky has a law degree from the University of Connecticut and a B.A. in History from Salisbury University.
-
-
Stock Market Today: Stocks Climb After Spotify Job Cuts
Spotify became the latest company to announce layoffs, while Salesforce climbed on activist investor news.
By Karee Venema • Published
-
The 6 Safest Vanguard Funds to Own in a Bear Market
recession Batten the hatches for continued market tumult without eating high fees with these six Vanguard ETFs and mutual funds.
By Kyle Woodley • Published
-
Child Tax Credit Changes and FAQs for Your 2022 Tax Return
Tax Breaks The bigger and better child tax credit that applied for 2021 is gone, replaced by a new set of rules for taking the credit on 2022 returns.
By Joy Taylor • Published
-
When Can You File Taxes in 2023?
tax filing If you're an early bird when it comes to filing your tax return, there's good news from the IRS.
By Rocky Mengle • Published
-
The IRS Issued 12 Million Tax Refunds for 2020: Here's Why
An unemployment tax break caused the IRS to issue $14.8 billion in tax refunds.
By Kelley R. Taylor • Published
-
New EV Tax Credit Gets Complicated for 2023
More car models qualify for the full federal electric vehicle tax credit for a little while, but then what?
By Kelley R. Taylor • Published
-
When Are Taxes Due in 2023? Tax Deadlines by Month
tax deadline Know the tax deadlines that apply to you, so you don't get hit with IRS penalties or miss out on a valuable tax break.
By Rocky Mengle • Published
-
State "Stimulus Checks" in 2023 – Which States Are Still Sending Payments
Residents in a handful of states could still receive a tax rebate check or other payment in 2023.
By Rocky Mengle • Last updated
-
What's the Gift Tax Exclusion for 2023?
Plan on giving cash or property to family or friends? Keeping it below the annual gift tax exemption can help you save both time and money.
By Rocky Mengle • Published
-
Top Tax Stories of 2022 (That Still Matter for 2023)
Kiplinger highlights some of its top tax stories of 2022 about topics that can still impact your finances in 2023.
By Kelley R. Taylor • Published