Tax Law Changes Related to Midwestern Disaster Areas FS-2008-27, December 2008 — Guidance applies to individual situations, retirement funds and charitable contributions. California Wildfire Victims May Qualify for IRS Disaster Relief LA-2009-07 LA-2009-07, November 20, 2008 California Wildfire Victims May Qualify for IRS Disaster Relief SD-2009-04, November 20, 2008 Missouri Storm and Flood Victims May Qualify for IRS Disaster Relief (Nov. 14, 2008) MO-2008-45, Nov. 14, 2008 — Victims of recent storms and flooding in Missouri may qualify for tax relief from the Internal Revenue Service. Hurricane Grant Guidelines Now Available IR-2008-115, Oct. 10, 2008 — Victims of Katrina, Rita and Wilma who previously claimed disaster losses may benefit from new tax provision. Illinois Storm and Flood Victims May Qualify for IRS Disaster Relief (Sept. 13, 2008) IL-2008-39, Oct. 7, 2008 Puerto Rico Storm and Flood Victims May Qualify for IRS Disaster Relief Oct. 2, 2008 — Victims of recent storms and flooding in Puerto Rico may qualify for tax relief from the Internal Revenue Service. Indiana Storm and Flood Victims May Qualify for IRS Disaster Relief IND-2008-92, Sept. 25, 2008 — Victims of recent storms and flooding in Indiana may qualify for tax relief from the IRS. IRS Waives Diesel Fuel Penalty in Certain Texas Counties Because of Hurricane Ike HOU-2008-35, Sept. 19, 2008 Texas Hurricane Ike Victims Qualify for IRS Disaster Relief IR-2008-107, Sept. 18, 2008 — Texas taxpayers who were adversely affected by Hurricane Ikequalify for tax relief from the Internal Revenue Service, including the postponement of tax filing and payment deadlines until Jan. 5, 2009. Louisiana Hurricane Ike Victims Qualify for IRS Disaster Relief IR-2008-108, Sept. 18, 2008 — Louisiana taxpayers who were adversely affected by Hurricane Ikequalify for tax relief from the IRS, including the postponement of tax filing and payment deadlines until Jan. 5, 2009. A Reminder to Alaskans: The 2008 Permanent Fund Dividend of $3,269 is Taxable Reminder to Alaskans that the Alaska Permanent Fund Dividend (including one-time additional Resource Rebate) is taxable income for both adults and children. Fresno IRS Office Is Moving Downtown The Internal Revenue Service's new Taxpayer Assistance Center at 2525 Capitol Street in Fresno will open for business at 8:30 a.m. on Tuesday September 16, 2008. The IRS office at 5104 N. Blythe will close at 4:30 p.m. on Thursday September 11, 2008, because of the move. Hurricane Gustav Victims Qualify for IRS Disaster Relief IR-2008-100, Sept. 3, 2008 — Affected taxpayers have until Jan. 5, 2009, to fulfill certain tax obligations. Victims of Tropical Storm Fay May Qualify for IRS Disaster Relief FL 2008-23, Aug. 27, 2008 Hurricane Dolly Victims in Texas May Qualify for IRS Disaster Relief TX-2008-30, Aug. 5, 2008 — Victims of the Hurricane in Texas may qualify for tax relief from the Internal Revenue Service. Tax Relief for Victims of Greensburg Tornado, Related Storms; Many Can Claim Refunds under New Tax Law KS-MO 2008-33, July 9, 2008 Notice 2008-67 PDF The 50-percent additional first year depreciation under the Food, Conservation, and Energy Act of 2008. Illinois Storm and Flood Victims May Qualify for IRS Disaster Relief IL-2008-31, June 26, 2008 Nebraska Storm, Flood and Tornado Victims May Qualify for IRS Disaster Relief MIL-2008-38, June 24, 2008 — Victims of recent storms and flooding in Nebraska may qualify for tax relief from the Internal Revenue Service. West Virginia Storm, Flood, Tornado Landslide and Mudslide Victims May Qualify for IRS Disaster Relief OHWV-2008-26, June 24, 2008 — Victims of recent storms and flooding in West Virginia may qualify for tax relief from the Internal Revenue Service. Indiana Storm, Flood and Tornado Victims May Qualify for IRS Disaster Relief IND-2008-71, June 13, 2008 Iowa Storm, Tornado Victims May Qualify for IRS Disaster Relief MIL-2008-35, May 30, 2008 Missouri Storm, Tornado Victims May Qualify for IRS Disaster Relief KS/MO-2008-26, May 28, 2008 Georgia Storm, Flood Victims May Qualify for IRS Disaster Relief (May 11, 2008) May 28, 2008 Arkansas Storm, Flood Victims May Qualify for IRS Disaster Relief - May 23, 2008 AR-2008-03, May 23, 2008 — Victims of recent storms in Arkansas may qualify for tax relief from the IRS. Oklahoma Tornado, Flood Victims May Qualify for IRS Disaster Relief OK-2008-04, May 16, 2008 — Affected taxpayers have until July 14 to meet certain tax obligations. Maine Storm, Flood Victims May Qualify for IRS Disaster Relief ME-2008-29, May 13, 2008 — Affected taxpayers have until July 8 to meet certain tax obligations. Mississippi Hurricane Victims May Qualify for IRS Disaster Relief Sept. 29, 2008 — Victims of recent storms and flooding in Mississippi may qualify for tax relief from the Internal Revenue Service. Arkansas Storm, Flood Victims May Qualify for IRS Disaster Relief - April 2, 2008 AR-2008-02, April 2, 2008 — Affected taxpayers have until May 27 to fulfill certain tax obligations. Low-Income Housing Limits to Be Waived in Missouri KS/MO 2008-35, July 17, 2008 — The IRS announced that it will waive certain limitations for the low-income housing tax credit in Missouri so that owners of facilities in these states can provide housing to victims of recent storms and flooding. Low-Income Housing Limits To Be Waived in Wisconsin IR-2008-81, June 19, 2008 — The IRS announced that it will waive certain limitations for the low-income housing tax credit in Wisconsin so that owners of facilities in these states can provide housing to victims of recent storms and flooding. Missouri Storm and Flood Victims May Qualify for IRS Disaster Relief KS/MO-2008-31, July 2, 2008 — Victims of recent storms and flooding in Missouri may qualify for tax relief from the Internal Revenue Service. Wisconsin Storm, Flood and Tornado Victims May Qualify for IRS Disaster Relief WI-2008, June 15, 2008 — Affected taxpayers have until Aug. 13 to fulfill certain tax obligations. Missouri Storm, Flood Victims May Qualify for IRS Disaster Relief MO-2008-18, April 1, 2008 — Affected taxpayers have until May 19 to fulfill certain tax obligations. Georgia Storm, Flood Victims May Qualify for IRS Disaster Relief (March 14, 2008) GA-2008-7, March 27, 2008 — Affected taxpayers have until May 19 to fulfill certain tax obligations. Storms, Floods, Tornadoes and Other Disasters The IRS is continuing to closely monitor the widespread disaster situation affecting several states. Georgia Storm, Flood Victims May Qualify for IRS Disaster Relief (March 14, 2008) GA-2008-7, March 27, 2008 — Affected taxpayers have until May 19 to fulfill certain tax obligations. IRS Provides Guidance to Louisiana, Mississippi Taxpayers Dealing with Casualty Loss Reimbursements Town Hall meetings, new information at IRS.gov to help affected taxpayers Kentucky Storm, Flood Victims May Qualify for IRS Disaster Relief IND-2008-34, Feb. 22, 2008 — Affected taxpayers have until April 7 to fulfill certain tax obligations. Illinois Storm, Flood Victims May Qualify for IRS Disaster Relief IL-2008-15, March 11, 2008 Arkansas Storm, Flood Victims May Qualify for IRS Disaster Relief - Feb. 14, 2008 AR-2008-01, Feb. 14, 2008 — Affected taxpayers have until April 7 to fulfill certain tax obligations. Tennessee Storm, Flood Victims May Qualify for IRS Disaster Relief TN-2008-27, Feb. 14, 2008 — Affected taxpayers have until April 7 to fulfill certain tax obligations. Tax Relief for Victims of January 2008 Winter Storms and Flooding IND-2008-30, Feb. 1, 2008 Nevada Flood Victims May Qualify for IRS Disaster Relief NV-2008-03, Jan. 11, 2008 — Storm and flood victims have until March 5 to fulfill certain tax obligations. Around the nation Get IRS news in your local area, particularly state-specific information about disaster relief and tax provisions.