Disaster relief · Puerto Rico
Disaster declarations and IRS tax relief in Puerto Rico
FEMA lists 1 federal disaster declaration for Puerto Rico since October 30, 2024 (1 major disaster); it does not include FEMA individual assistance.
Disaster declarations and tax relief
The IRS has published no disaster tax relief notice for Puerto Rico in 2025 or 2026.
Latest FEMA declaration: DR-4850-PR (Tropical Storm Ernesto), declared November 27, 2024.
Official notices, not advice. This page reports what FEMA and the IRS have published. Whether a postponed deadline or a FEMA program applies to you depends on where you live or do business and on your situation: check with the IRS or a tax professional, and apply for FEMA help only through DisasterAssistance.gov, FEMA's official site.
FEMA declarations in Puerto Rico
Every federal declaration since October 30, 2024, newest first. "Areas" is the number of counties and other areas FEMA designated.
| Declaration | Type | Incident period | Declared | Programs | Areas |
|---|---|---|---|---|---|
| DR-4850-PR Tropical Storm Ernesto | Major disaster Tropical Storm | Aug 13, 2024 – Aug 16, 2024 | Nov 27, 2024 | Individual aid: no Public aid: yes Mitigation: yes | 38 |
All other counties with a declaration or IRS notice (38)
| County | Declarations | Latest | Individual aid |
|---|---|---|---|
| Adjuntas Municipio | 1 | DR-4850-PR | no |
| Aguas Buenas Municipio | 1 | DR-4850-PR | no |
| Aibonito Municipio | 1 | DR-4850-PR | no |
| Arroyo Municipio | 1 | DR-4850-PR | no |
| Añasco Municipio | 1 | DR-4850-PR | no |
| Barranquitas Municipio | 1 | DR-4850-PR | no |
| Cabo Rojo Municipio | 1 | DR-4850-PR | no |
| Camuy Municipio | 1 | DR-4850-PR | no |
| Canóvanas Municipio | 1 | DR-4850-PR | no |
| Ceiba Municipio | 1 | DR-4850-PR | no |
| Coamo Municipio | 1 | DR-4850-PR | no |
| Comerío Municipio | 1 | DR-4850-PR | no |
| Corozal Municipio | 1 | DR-4850-PR | no |
| Fajardo Municipio | 1 | DR-4850-PR | no |
| Hormigueros Municipio | 1 | DR-4850-PR | no |
| Jayuya Municipio | 1 | DR-4850-PR | no |
| Lares Municipio | 1 | DR-4850-PR | no |
| Las Marías Municipio | 1 | DR-4850-PR | no |
| Las Piedras Municipio | 1 | DR-4850-PR | no |
| Loíza Municipio | 1 | DR-4850-PR | no |
| Luquillo Municipio | 1 | DR-4850-PR | no |
| Manatí Municipio | 1 | DR-4850-PR | no |
| Maricao Municipio | 1 | DR-4850-PR | no |
| Maunabo Municipio | 1 | DR-4850-PR | no |
| Mayagüez Municipio | 1 | DR-4850-PR | no |
| Naguabo Municipio | 1 | DR-4850-PR | no |
| Orocovis Municipio | 1 | DR-4850-PR | no |
| Ponce Municipio | 1 | DR-4850-PR | no |
| Río Grande Municipio | 1 | DR-4850-PR | no |
| San Germán Municipio | 1 | DR-4850-PR | no |
| San Lorenzo Municipio | 1 | DR-4850-PR | no |
| San Sebastián Municipio | 1 | DR-4850-PR | no |
| Santa Isabel Municipio | 1 | DR-4850-PR | no |
| Utuado Municipio | 1 | DR-4850-PR | no |
| Vega Alta Municipio | 1 | DR-4850-PR | no |
| Vieques Municipio | 1 | DR-4850-PR | no |
| Villalba Municipio | 1 | DR-4850-PR | no |
| Yabucoa Municipio | 1 | DR-4850-PR | no |
These counties have no separate page: they have a declaration without individual assistance and no open IRS notice, or we found few searches about them.
Official links
- DisasterAssistance.gov: FEMA's official site to apply for individual assistance or check an application.
- IRS: Tax relief in disaster situations, the list of every IRS disaster notice, and the IRS FAQs for disaster victims.
Flood insurance in Puerto Rico: NFIP home policies cost a median $470 a year (5,479 homes insured on August 31, 2026). Most homeowners policies do not cover flood damage. See flood insurance costs in Puerto Rico.