IRS Grants Tax Relief for Hurricane Ivan Victims

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

IR-2004-118, Sept. 22, 2004
(Updated 9/24/04 to add 41 Alabama counties)
(Updated 10/12/04 to add 12 Alabama counties)
(Updated 12/10/04 to add 22 Florida counties)

WASHINGTON — The Internal Revenue Service today announced special tax relief for taxpayers in the Presidential Disaster Areas of four Gulf Coast states struck by Hurricane Ivan – Alabama, Florida, Louisiana and Mississippi.

These taxpayers generally will have until Dec. 30 to file tax returns and submit tax payments. The IRS will abate interest and any late filing or late payment penalties that would apply. This relief includes the Sept. 15th due date for estimated taxes and for calendar-year corporate returns with automatic extensions

“Hurricane victims have more than enough concerns – taxes shouldn’t be among them,” said IRS Commissioner Mark W. Everson. “We hope our relief provisions will help taxpayers in their financial recovery from this storm.”

The disaster areas include:

  • 65 Alabama counties: Autauga, Baldwin, Barbour, Bibb, Blount, Bullock, Butler, Calhoun, Chambers, Chilton, Choctaw, Clarke, Clay, Coffee, Colbert, Conecuh, Coosa, Covington, Crenshaw, Cullman, Dale, Dallas, DeKalb, Elmore, Escambia, Etowah, Fayette, Franklin, Geneva, Greene, Hale, Henry, Houston, Jackson, Jefferson, Lamar, Lauderdale, Lawrence, Lee, Limestone, Lowndes, Macon, Madison, Marengo, Marshall, Marion, Mobile, Monroe, Montgomery, Morgan, Perry, Pickens, Pike, Randolph, Russell, St. Clair, Shelby, Sumter, Talladega, Tallapoosa, Tuscaloosa, Walker, Washington, Wilcox and Winston;
  • 38 Florida counties: Bay, Brevard, Calhoun, Citrus, Clay, Duval, Escambia, Flagler, Franklin, Gadsden, Gulf, Highlands, Holmes, Indian River, Jackson, Lake, Lee, Leon, Liberty, Manatee, Marion, Martin, Okaloosa, Okeechobee, Osceola, Orange, Palm Beach, Pasco, Polk, Santa Rosa, Seminole, St. Johns, St. Lucie, Taylor, Volusia, Wakulla, Walton and Washington;
  • 8 Louisiana parishes: Jefferson, Lafourche, Orleans, Plaquemines, St. Bernard, St. Charles, St. Tammany and Terrebonne; and
  • 10 Mississippi counties: Clarke, George, Greene, Hancock, Harrison, Jackson, Lauderdale, Perry, Stone and Wayne.

Among the tax relief details:

  • The Federal Tax Deposit (FTD) Penalty Waiver Period for employment and excise tax deposits is Sept. 13 – Oct. 1, 2004.
  • The Extension Period for returns and other tax payments is Sept. 13 – Dec. 30, 2004.
  • The Disaster Designation for this area is “Hurricane Ivan” — taxpayers mark certain relief-related forms with this designation in red.

Relief Provisions

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