Reviving this thread - how does the timeline apply to those in federal declared disaster zones (Irma) with relief granted until January 31, 2018? Do filers, regardless of time filed, have until that date to file the protective claim? For example - (1) John Doe filed his 2016 1040 on April 01, 2017 but was in a federal declared disaster zone. Does John have have until January 31, 2021 or July 15, 2020 to file a protective claim? And (2) Jane Doe filed an extension but was in a federal declared disaster zone and ultimately filed her 2016 1040 on October 31, 2017. Does Jane have until October 31, 2020 or January 31, 2021 to file her protective claim?