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What could happen to residents of Puerto Rico and the U.S. Virgin Islands who evacuated or couldn’t return because of Hurricane Irma or Hurricane Maria, for tax filing and reporting purposes?

Most of such individuals may lose their status as “bona fide residents” of Puerto Rico or the U.S. Virgin Islands for tax filing and reporting purposes.   Under the old rules (Notice 2017-56), the rules say that if you are absent for an extended period of 14 days, you loose the "bona fide resident" (of the US territory status.)

Notice 2018-19 further extends the usual 14-day absence period to 117 days, beginning September 6, 2017 and ending May 31, 2018, for the presence test for residency under the tax rules. 

Source IRS.gov -Notice 2018-19