SECTION 4. APPLICATION

.01 As provided by § 301.7508A–1(e), in the event of a federally declared disaster or terroristic or military action, the IRS will issue a news release, or other guidance, authorizing the postponement of acts described in this revenue procedure, that defines which taxpayers are considered “affected taxpayers,” and describes the acts postponed, the duration of the postponement, and the location of the covered disaster area. See, for example, IR–2018–199 (summarizing the relief provided for Hurricane Michael). The guidance may provide for postponement of only certain acts listed in this revenue procedure based on the time when the disaster occurred, its severity, and other factors. Unless the notice or other guidance for a particular disaster provides that the relief is limited, the guidance will generally postpone all of the acts listed in the regulations and this revenue procedure.

.02 Provisions of the internal revenue laws requiring the timely performance of specified acts postponed under sections 7508 and 7508A are listed in the tables below. In addition, section 17 of this revenue procedure expands the categories of taxpayers qualifying for relief to include transferors of certain property and provides additional postponements of deadlines solely with respect to section 1031 like-kind exchange transactions that are affected by a federally declared disaster. If an IRS News Release or other guidance is issued with respect to a specific federally declared disaster and authorizes postponement of acts in this revenue procedure, affected taxpayers may use the postpone

ment rules provided in section 17 of this revenue procedure in lieu of section 6 of this revenue procedure. Transferors who are covered by the like-kind exchange rules of section 17 of this revenue procedure, but who are not “affected taxpayers” as defined by the IRS News Release, other guidance, or § 301.7508A–1(d)(1) are not eligible for relief under section 7508A or other sections of this revenue procedure.

.03 The following tables may, but do not necessarily include, acts specified in sections 7508 or 7508A and the regulations thereunder. Thus, for example, no mention is made in the following tables of the filing of tax returns or the payment of taxes (or an installment thereof) because these acts are already covered by sections 7508 and 7508A and the applicable regulations. Also, the following tables generally do not refer to making elections required to be made on tax returns or attachments thereto, or the filing of any form required to be attached to the return, because postponement of the filing of a tax return automatically postpones the time for making any election required to be made on the return or an attachment thereto, or the filing of any form required to be attached to the return. For example, the Form 5471, “Information Return of U.S. Persons With Respect to Certain Foreign Corporations” is required to be attached to the taxpayer’s tax return (or, if applicable, partnership or exempt organization return). Accordingly, the Form 5471 is not included in this revenue procedure because the postponement of the filing of the tax return (or other return) automatically postpones the time to file Form 5471. In addition, these tables generally do not refer to the filing of information returns or furnishing of statements. However, postponed acts relating to information reporting (other than year-end deadlines) are set forth in section 14.02 of this revenue procedure.

This revenue procedure, however, does include acts that are postponed under § 301.7508A–1(c)(1). The regulation lists acts that may be postponed when there has been a federally declared disaster, but does not apply to postpone acts for individuals serving in, or serving in support of, the Armed Forces of the United States in a combat zone or contingency operation. For example, § 301.7508A–

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1(c)(1)(iii) provides a postponement for certain contributions to and distributions from qualified retirement plans. This revenue procedure also includes these acts to reflect that they are postponed for individuals serving in, or serving in support of, the Armed Forces of the United States in a combat zone or contingency operation.

.04 The following tables refer only to postponement of acts performed by taxpayers. Additional guidance will be published in the Internal Revenue Bulletin if a decision is made that acts performed by the government may be postponed under section 7508A. See, for example, Notice 2005–82, 2005–47 I.R.B. 978. Additional guidance will also be published if a deci

sion is made to provide some form of relief in connection with a federally declared disaster other than a postponement of acts. See, for example, Rev. Procs. 2014–50, 2014–37 I.R.B. 540, and 2014– 49, 2014–37 I.R.B. 535.