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Publication 976

Days of Presence in a U.S. Territory(p14)

Generally, you are considered to be present in a relevant possession on any day you are outside the relevant possession because you leave or are unable to return during any 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice or a federal declaration of a major disaster is issued in the Federal Register.
Due to Hurricane Irma and Hurricane Maria, the 14-day period of absence resulting from a major disaster, which does not count against your days of presence outside a relevant U.S. territory, has been extended to 268 days effective beginning September 6, 2017, and ending May 31, 2018.
Therefore, an individual who is outside of Puerto Rico or the U.S. Virgin Islands on any day during this 268-day period will be treated as leaving or being unable to return to the relevant U.S. territory as a result of Hurricanes Irma or Maria, and will not lose their status as a bona fide resident of Puerto Rico or the U.S. Virgin Islands during this period. For more information, see Notice 2017-56 and Notice 2018-19.