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Disaster Relief Information

Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005.

Announcement 2005-70
Hurricane Katrina Relief

IRS Postpones Taxpayer Deadlines in Areas Hit Hardest by Katrina
IR-2006-30, Feb. 17, 2006 - The Internal Revenue Service is postponing taxpayer filing and payment deadlines for affected taxpayers hit hardest by Hurricane Katrina.

Notice 2005-92
Notice 2005-92 provides guidance relating to the application of sections 101 and 103 of the Katrina Emergency Tax Relief Act of 2005 (KETRA) for qualified individuals and eligible retirement plans regarding distributions and loans.

Notice 2005-84
This notice extends the October 31, 2005 date in Notice 2005-60 to February 26, 2006, for purposes of Title I and Title IV of ERISA as a result of section 403(b) of the Katrina Emergency Tax Relief of 2005 (KETRA).

Tax Relief Granted for Hurricane Wilma Victims
IR-2005-128, Oct. 27, 2005 — Deadlines for affected taxpayers to file returns, pay taxes and perform some other time-sensitive acts have been postponed to Feb. 28, 2006.

Tax Favored Treatment for Early Distributions from IRAs and other Retirement Plans for Victims of Hurricane Katrina
IR-2005-122, Oct. 17, 2005 — New Law provides tax favored treatment of certain early distributions from retirement plans for victims of Hurricane Katrina.

Labor Department Web Site Assists Hurricane Victims Locate Employee Benefit Plan Sponsors
Contact information on employee benefit plan sponsors whose operations have been disrupted by hurricanes. The Web site includes a searchable data base that lists pre-hurricane contact information.

Information on Disaster Relief - Employee Plans News [09/24/2005]
The Fall 2005 edition of the Employee Plans News contains articles concerning disaster relief to hurricane victims like leave donations, filing and funding relief and help from the IRS and Retirement Plans.

Retirement Plans Can Make Loans, Hardship Distributions to Katrina Victims
IR-2005-105, Sept. 15, 2005 — Victims of Hurricane Katrina and their families can take out loans and hardship distributions from their 401(k) and similar employer-sponsored retirement plans.

IRS Grants Relief Regarding Certain Employee Plan Contributions
IR-2005-90, Sept. 2, 2005 — The Internal Revenue Service, the Department of Labor's Employee Benefits Security Administration and the Pension Benefit Guaranty Corporation officials announced today their agencies are providing relief in connection with certain employee benefit plans because of damage in the Gulf Coast area caused by Hurricane Katrina.

Tax Relief in Disaster Situations
Find information on the most recent tax relief provisions for taxpayers affected by disaster situations.

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Page Last Reviewed or Updated: 04-Apr-2014