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The IRS has announced relief for taxpayers affected by Hurricane Rita. Deadlines for affected taxpayers to file returns, pay taxes and perform other time-sensitive acts have been postponed to February 28, 2006, the same extended date that Congress has granted to taxpayers affected by Hurricane Katrina.
In the hardest-hit areas, those counties designated by the Federal Emergency Management Agency (FEMA) as "individual assistance areas", the tax relief will be automatic, and taxpayers will not need to do anything to get the extensions and other relief available.
In Texas, nine counties are in the category for individual assistance: Chambers, Galveston, Hardin, Jasper, Jefferson, Liberty, Newton, Orange and Tyler.
In Louisiana, 12 parishes are in this category: Acadia, Allen, Beauregard, Calcasieu, Cameron, Iberia, Jefferson Davis, Lafayette, Lafourche, St. Mary, Terrebonne and Vermilion.
In areas of Texas and Louisiana where FEMA has determined damage is more isolated, designated as "public assistance areas", or for other taxpayers outside the hardest-hit areas whose books, records or tax professionals are located in the affected areas, people will need to identify themselves to the IRS as hurricane victims. All counties and parishes in Texas and Louisiana have been designated as eligible for public assistance.
Taxpayers who need to identify themselves as hurricane victims should write "Hurricane Rita" in red ink at the top of their tax forms or any other documents filed with the IRS. Taxpayers who need to alert the IRS or have other Rita-related questions can also call the special IRS disaster hotline at 1-866-562-5227.
The IRS has postponed deadlines, and will abate interest and any late filing, late payment or failure to deposit penalties that would otherwise apply, for any tax return, tax payment or tax deposit with an original or extended due date falling on or after September 23, 2005. This relief includes
- the October 17 deadline for individuals who received a second extension for filing their individual income tax returns
- the October 31 deadline for filing quarterly federal employment and excise tax returns, and
- employment and excise deposits due on or before February 28, 2006.
In addition, any affected taxpayer who receives a penalty notice from the IRS should call the number on the notice to receive penalty abatement.
...back to 29 September 2005
Further Information:
Tax Relief Granted for Hurricane Rita
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For Payroll and Human Resource Professionals
