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Terrorist Attack-Disaster Relief Information for Individuals

 

Following the September 11th terrorist attacks, the Internal Revenue Service has provided as much disaster assistance and tax relief as possible.  These items detail a number of ways individual taxpayers have received timely help in the aftermath of the attacks.

IRS Guidance:

  • Publication 3920 — Tax Relief for Victims of Terrorist Attacks (PDF 129K)

  • IR-2001-81 — IRS Announces Relief for Victims of Attack (PDF 100K)
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    Notice 2001-61 — Official Guidance on Disaster Relief for Taxpayers Affected by the September 11, 2001 Terrorist Attack (PDF 16K)

  • IR-2001-84 — IRS Creates Disaster Relief Toll-Free Number (PDF 98K)

  • IR-2001-87 — Disaster Area Taxpayers May Get Quick Refunds by Claiming Casualty Losses on Amended Returns (PDF 101K)

  • IR-2001-105 — IRS Expands Tax Relief for Those Affected by Sept. 11th Attack (PDF 127K)
    -- Related Item --
    Notice 2001-68 — Disaster Relief for Taxpayers Affected by the September 11, 2001 Terrorist Attack - Supplement (PDF 25K)

  • IR-2002-07 — IRS Implements New Tax Relief for Victims of Terrorist Attacks (PDF 130K)

  • IR-2002-38 — IRS Provides Relief on Documentation of Donations (PDF 111K)

  • IR-2002-63 — IRS Gives Interest and Penalty Relief to Victims of Terrorism (PDF 127K)
    -- Related Item --
    Notice 2002-40 — Additional Relief for Certain Taxpayers Affected by the September 11, 2001 Terrorist Attack (PDF 41K)
    -- Related Item --
    Announcement 2003-18 — Additional Relief for Certain Estates Affected by the September 11, 2001 Terrorist Attack (PDF 36K)

  • Notice 2001-63 — Additional Relief for Taxpayers (PDF 5K)

  • Notice 2002-7 — Application of Section 112 of the Victims of Terrorism Tax Relief Act of 2001 (PDF 96K)

  • Notice 2002-76 — Income tax treatment of grants under the Lower Manhattan Development Corporation Residential Grants Program (PDF 62K)

  • Rev. Rul. 2002-86 — Sample estate tax calculations under Code Section 2201, as amended by the Victims of Terrorism Tax Relief Act of 2001 (PDF 51K)

  • IR-2002-141 — Certain Disaster Relief Payments Are Tax-Free

  • Rev. Rul. 2003-115 — Payments from the Sept. 11th Victim Compensation Fund Are Tax-Free ( PDF 77K)
 


Page Last Reviewed or Updated: October 29, 2003