Special tax law provisions apply when the President declares a location to be a major disaster area. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes.

Tax Relief in Disaster Situations provides links to general information and IRS publications. This is a standing page in The Newsroom section of this site.

Awaiting Relief Details

While we are working on the specifics of the relief for these very recent disasters, we can assure affected taxpayers that we will be giving them additional time to meet federal tax deadlines they may be facing, including the Oct. 15 deadline for those with filing extensions.

• Minnesota — 5 counties hit by September storms and flooding
• New York — 6 counties hit by Tropical Depression Ivan
• South Carolina — 25 counties hit by Tropical Storm Frances

Relief Granted Recently

• NJ-2004-49 — Relief for New Jersey taxpayers hit by Tropical Depression Ivan
  
  
• FL 2004-14 / NFL 2004-18 — Relief for Florida taxpayers hit by Hurricane Jeanne
  
  
• West Virginia — Relief for taxpayers hit by storms, floods and landslides
  
  
• NC04-81 — Relief for North Carolina taxpayers hit by Ivan
  
  
• IRS PA-2004-60 — Relief for Pennsylvanians hit by Frances and Ivan
  
  
• Ohio — Relief for taxpayers hit by August/September storms and flooding
  
  
• NGA-04-03 / SGA-2004-14  — Relief for Hurricane Ivan victims in Georgia.
  
  
• IR-2004-118 — Relief for Hurricane Ivan victims in Alabama, Florida, Louisiana and Mississippi.
  
  
• Notice 2004-66 (PDF 22K) — Owners of certain housing projects in Florida will not lose their low-income housing credits if they temporarily rent vacant units to persons displaced by Hurricanes Charley or Frances without regard to income.
  
  
• Notice 2004-62 (PDF 22K) — Relief for certain employee benefit plans in the Florida counties declared disaster areas because of the storms Bonnie, Charley or Frances. These plans will have until Oct. 15, 2004, to make minimum funding contributions, or apply for waivers, if the deadline for such actions was from Aug. 11 through Oct. 14, 2004.
  
  
• NC04-76 — Relief for North Carolina taxpayers hit by Tropical Storm Frances.
  
  
• IR-2004-115 — Relief for Floridians struck by Hurricane Frances.
  
  
• NC04-74 — Relief for Virginia taxpayers hit by the storm Gaston.
  
  
• IR-2004-113 — The IRS waives excise tax penalties for wholesale dealers who sell dyed diesel fuel for highway use in Florida from Sept. 2 – Oct. 5, 2004.
  
  
• FL 2004-11 / NFL 2004-15 — Florida businesses struck by Bonnie and Charley and unable to make tax deposits by August 23 may get penalty relief on a case-by-case basis.
  
  
• IR-2004-108 — Relief for Florida victims of Tropical Storm Bonnie and Hurricane Charley.