Section of Taxation Hurricane Katrina Disaster Relief
Assistance for Those Affected How Other Taxpayers Can Help Related Tips for Tax Practitioners

• Extension to File:  Individuals and businesses located in specific counties in the Gulf Coast impacted by Hurricane Katrina (not Rita or Wilma) are automatically eligible for extra time to file while taxpayers in other areas, and eligible relief workers who helped with clean-up and recovery, may receive the extension by self-identification.  This extension applies to 2004 tax returns and payments with an original or extended due date on or after August 29, 2005 and 2005 tax returns and payments due before August 28, 2006; they are all now due by August 28, 2006. 

  • To check for automatic eligibility, see IRS.gov. 
  • For self-identification, call the Disaster Relief Hotline at 1-866-562-5227.

  All other taxpayers can receive additional time to file their returns by filing for an automatic six month extension (to file, not to pay any taxes due).  File Form 4868, Application for Extension of Time to File U.S. Individual Income Tax Return, with the IRS by the April deadline.

• Hurricane-related Tax Relief for the 2006 Filing Season (Audio News Release)
  
• Victims of Hurricanes Katrina, Rita and Wilma who experienced smaller earned incomes in 2005 can elect to compute their EITC and ACTC using their larger 2004 earned incomes for the Earned Income Tax Credit (EITC) and the Additional Child Tax Credit (ACTC), allowing people more options to qualify for substantial tax refunds. The IRS has created online tool to assist taxpayers. For further information, please see IR-2006-021.

• Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma, that addresses all tax relief issues for hurricane victims was created by the
  IRS.
  

• IRS provides tax season help for those affected by the 2005 hurricanes.

• The IRS issued guidance in FS 2006-7, on methods to reconstruct records after a disaster.

• Many taxpayers who were affected by the hurricanes may have a difficult time filing their taxes, in! cluding retrieving copies of prior year tax returns and records. The IRS has a dedicated toll free number to call, 1-866-562-5227 to help with multiple issues that arise for disaster victims. For more information, please see FS 2006-6.
  

• The IRS is working with four associations, including the ABA’s Section of Taxation, to provide hurricane victims tax assistance at local FEMA disaster recovery centers. Assistance will include help with preparation of tax returns and claims, help providing copies of transcripts and returns, distribution of disaster relief kits and answering questions. For further information, please see IR 2006-5.
  

• The IRS has posted further guidance on Qualified Hurricane Katrina Distributions under KETRA: IRS Notice 2005-92
  

• The IRS has announced relief for taxpayers affected by Hurricane Wilma. Filing deadlines have been postponed until February 28, 2006.



• Recent changes in tax law may help those who suffered losses in Hurricane Katrina, if they have funds in certain retirement plans. Check here to see if you may be eligible for tax-favored withdrawals, recontributions and loans.



• Letter from ABA President Michael S. Greco to Honorable Pascal F. Calogero, Jr., Chief Justice Supreme Court of Louisiana, to commend and thank the Louisiana Supreme Court for adopting by court order the Emergency Pro Bono Civil Legal Assistance Rule on October 10.



• The IRS and Treasury are waiving low-income housing tax credit rules so that victims of Hurricane Katrina do not necessarily have to qualify as low-income in order to get housing.



• The IRS is permitting vehicles registered for highway use to remove aviation fuel from certain airports for a limited time, in order to alleviate fuel shortages.



• A message from the Louisiana Department of Revenue concerning Hurricane Katrina information.



• The IRS has extended the deadline for certain time-sensitive acts until February 28th, 2006, for taxpayers affected by Hurricanes Katrina and Rita.
   
• Summary of Katrina-related court and IRS filing deadline adjustments compiled by the Tax Section's Young Lawyers Forum.
   
• The IRS updates Hurricane Katrina tax relief guidelines for taxpayers in four states, relief workers and others impacted.
   
• Special Relief for Taxpayers in areas affected by Hurricane Katrina
  The Internal Revenue Service (IRS) extends the tax return filing date to January 3, 2006.
   
• The IRS extends the areas eligible for tax relief as a result of Hurricane Katrina to include additional parishes in Louisiana, and more counties in Mississippi, Alabama and Florida.
   
• IRS answers questions about tax return filing, property loss claims and tax relief for those affected by Katrina.
   
• Taxpayers affected by Hurricane Katrina or its aftermath may call the IRS toll-free at 1-866-562-5227 for assistance with tax matters.
   
• The Department of Labor provides guidance on employee pension plan contributions and loan repayments as a result of inquiries from participants, beneficiaries, employers and plan sponsors affected by Hurricane Katrina. The Employee Benefits Security Administration continues to examine these issues.
   
• Learn about tax law provisions that can help taxpayers recover financially from the impact of disasters such as Hurricane Katrina.
   
• Several federal government agencies are providing relief for certain employee benefits plans because of damage inflicted by Hurricane Katrina. More information on how the plans are affected is available in PDF format.
   
• The Treasury Department and IRS expand the availability of housing for those affected by Hurricane Katrina.
   
• Check the IRS Disaster Relief Page for additional information.
   
• Links to more general resources can be found on the ABA Hurricane Katrina Disaster Relief web site.

Questions? Comments? Contact the Tax Section's Hurricane Katrina Task Force
Last update: 1/9/06