- Florida Counties: Broward, Charlotte, Clay, Collier, Duval, Flagler, Hillsborough, Lee, Manatee, Miami-Dade, Monroe, Palm Beach, Pinellas, Putnam, Sarasota and St. Johns.
- The entire state of Georgia
- US Virgin Islands: The islands of St. John and St. Thomas
- Puerto Rico: The municipalities of Culebra, Vieques, Canóvanas and Loíza.
IRS announced that taxpayers with an IRS address of record in the disaster areas are automatically provided filing and penalty relief. Hurricane Irma affected states, counties and US Territories are: