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.