Special Provisions for Those Affected by the Sept. 11th and Anthrax Attacks
Through both administrative actions and legislative changes, the federal government has provided a variety of tax relief measures for those affected by the terrorist attacks of September 11, 2001, and the subsequent anthrax incidents.
The IRS and Treasury have given affected individuals and businesses additional time to file returns and pay taxes – specific deadlines and conditions are explained in the relief notices issued. The agencies issued guidance on tax issues for military personnel serving in combat. The IRS also set up special procedures to expedite the granting of tax-exempt status to charitable organizations responding to the victims’ needs.
Two laws passed by Congress provided additional benefits. IRS Pub. 3920 (PDF 129K) has details on the Victims of Terrorism Tax Relief Act of 2001. Pub. 3991 (PDF 150K) offers highlights on the Job Creation and Worker Assistance Act of 2002.
Related Items:
Individuals
Businesses
New York Liberty Zone
Armed Forces
Providing Help through Charitable Contributions
Help for Those Affected by the Attacks (PDF 226K) — Pub. 3921, an overview of IRS-provided tax relief
Additional IRS Resources for Terrorist-Related Relief
9/11 Disaster Relief FAQs
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