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.
Relief Granted Recently
Owners of certain housing projects in three states will not lose their low-income housing credits if they temporarily rent vacant units to persons displaced by these hurricanes without regard to income:
Alabama – Hurricane Ivan – Notice 2004-74 (PDF 26K)
Florida – Hurricanes Charley, Frances, Ivan and Jeanne – Notice 2004-76 ( PDF 25K)
Ohio – Hurricanes Frances and Ivan – Notice 2004-75 (PDF 26K)
VA-2004-67 — Relief for Virginia taxpayers hit by the remnants of Hurricane Jeanne
Minnesota — Relief for taxpayers hit by September storms and flooding
NY-2004-36 — Relief for New York taxpayers hit by Tropical Depression Ivan
SC05-04 — Relief for South Carolina taxpayers hit by Tropical Storm Frances
NJ-2004-49 — Relief for New Jersey taxpayers hit by Tropical Depression Ivan
IR-2004-118 — Relief for Hurricane Ivan victims in Alabama, Florida, Louisiana and Mississippi.
NC04-76 — Relief for North Carolina taxpayers hit by Tropical Storm Frances.
IR-2004-115 — Relief for Floridians struck by Hurricane Frances.
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.
