A-2023-07: Federal tax treatment of certain Red Hill Fuel spill payments

Announcement 2023-07 provides guidance on relief payments made to certain civilians affected by the release of petroleum from the Red Hill Bulk Fuel Storage Facility on O?ahu, Hawaii. Starting in 2022, the Department of Defense made payments to affected federal civilian employees and other civilians who are not employed by the federal government for reimbursement of lodging, meals and personal property damage expenses related to the Red Hill fuel spill. Announcement 2023-07 informs these affected individuals who received payments from DOD in connection with the Red Hill fuel spill that those payments are excludable from gross income for federal income tax purposes.

Announcement 2023-07 will be in IRB-2023-17, dated April 24, 2023.

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

This email was sent to [email protected] by: Internal Revenue Service (IRS) ? Internal Revenue Service ? 1111 Constitution Ave. N.W. ? Washington DC 20535