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September 11th Disaster Relief Frequently Asked Questions



If I want to make a tax-deductible contribution, how do I know the organization is a qualified charity?

The public can find out whether a particular organization has been recognized by the IRS as eligible to receive tax-deductible contributions by calling the IRS Exempt Organizations' toll-free phone number for customer assistance, 1-877-829-5500, or by checking the IRS Web site.

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I itemize my deductions. If I want to claim a tax-deductible contribution, what records do I need to maintain?

If you itemize your deductions, you may be entitled to a charitable contribution deduction for your donations. Before you file your return claiming a charitable contribution deduction, you should obtain evidence of your contribution. For each contribution of $250 or more, you must obtain a written statement from the charity acknowledging the contribution amount and stating whether or not the charity provided you with goods or services in return for your contribution. If you received goods or services in return for your contribution, the statement must describe and value those goods or services. For contributions of less than $250, cancelled checks or credit card receipts are the best evidence. For small cash contributions, contemporaneous notes are normally sufficient.

If you would like more information about charitable contributions, consult IRS Publication 526, Charitable Contributions, which can be obtained on the IRS Web site or by calling 1-800-829-3676.

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If I receive goods or services from a charity in exchange for a contribution, can I still claim a charitable contribution?

If you receive good or services in exchange for your contribution, the amount of your contribution is reduced by the value of what you received. Charities are required to provide you with a written disclosure statement that includes a good faith estimate of the value of goods or services they provide in exchange for contributions of more than $75. In addition, the statement must inform you that the amount of the contribution that is deductible is limited to the amount of your contribution less the value of the goods or services provided to you by the charity.

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What if I have evidence that contributions are being solicited for fraudulent purposes?

Persons with evidence that contributions are being solicited for fraudulent purposes should contact their state charity official, who is often located in the attorney general's office. A list of state charity official offices can be found at www.nasconet.org and a list of state attorneys general can be found at www.naag.org.

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How do I obtain recognition of tax-exempt status for organizations formed to provide relief to the victims of the September 11 terrorist attacks?

The IRS has established an expedited review process for new organizations that apply for recognition of tax-exempt status by filing IRS Form 1023 and writing "Disaster Relief, Sept. 11, 2001" at the top of the form. More information about applying for charitable tax-exempt status is available from the IRS toll-free number for exempt organizations determinations, 877-829-5500.

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What is the definition of "affected taxpayer" that may be entitled to tax relief?

The following are "affected taxpayers" as defined by Notice 2001-61:

  1. Individuals whose principal residence or place of employment is in the covered disaster area. The covered disaster area includes: the five counties which comprise the city of New York: Bronx, Kings, New York, Queens, and Richmond; and Arlington County in Virginia (Pentagon is located in this county).
  2. Individuals outside the covered disaster area, if the tax records necessary to meet a filing or paying deadline are maintained in the covered disaster area.
  3. Any business entity with a principal place of business within the covered disaster area. This includes corporations, partnerships, and sole proprietorships.
  4. Any business entity with a principal place of business outside the covered disaster area if the records necessary to meet a filing or paying deadline are contained within the covered disaster area.
  5. Any estate or trust that has tax records necessary to meet a filing or paying deadline in a covered disaster area.
  6. Victims of the crash (including those on the four hijacked airplanes and those on the ground).
  7. Any relief worker assisting in the covered disaster area.
  8. A Spouse of an affected taxpayer is considered an affected taxpayer solely for the filing of a joint return.

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I have been making payments on an installment agreement for past taxes that I still owe. Is my obligation to make my installment payments affected?

All taxpayers are expected to fulfill their tax obligations. If your financial situation has changed, you should contact the IRS for a review of your individual situation. If you are an "affected taxpayer" as defined in Notice 2001-61, then you have a 120-day postponement of any installment payment due within the period beginning on September 11, 2001, and ending on November 30, 2001.

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We have just set up a payment arrangement to pay past owed taxes on the 28th of each month beginning on September 28. 2001. My husband has been laid off by an airline. What can we do?

You are not an affected taxpayer just because you were laid off by an airline. See definition of affected taxpayer above. However, the IRS recognizes that loss of employment can cause a financial hardship. If your financial situation has changed, please contact the IRS for a review of your account. The options available would depend on your individual situation.

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I am a taxpayer on an extension of time to file my year 2000 personal income tax return until October 15, 2001. My accountant maintains all of my tax records necessary to complete this return in his office, which was located at the World Trade Center. Am I an affected taxpayer who can receive an extension of time to file my return?

You are an affected taxpayer because records necessary to meet a tax obligation are maintained in a covered disaster area. You have a postponement to February 12, 2002 to file your return. If you file by February 12, 2002, no failure-to-file penalty will be imposed.

However, you may be liable for interest and a failure-to-pay penalty if there is a balance due when you file your return. There will be a balance due if your tax liability for 2000 was not fully paid through taxes withheld from wages and estimated tax payments. If a failure-to-pay penalty is imposed, the penalty will be reduced as follows: in calculating this penalty, a period of 120 days from September 11, 2001 until January 9, 2002 will not be taken into account. When filing the year 2000 income tax return, you should write across the top of return in red ink "September 11, 2001-Terrorist Attack."

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I am a CPA in NYC. I have several individual clients with extensions to file their individual year 2000 income tax returns until October 15, 2001. Do my clients get a further extension? Does everybody get an extension?

As indicated above, a taxpayer is an affected taxpayer if records necessary to meet a tax obligation are maintained in a covered disaster area. Individuals who are affected taxpayers with an extension to file on or after September 11, 2001 have a postponement to February 12, 2002 to file their return. A similar postponement for time to pay cannot be granted to individuals whose income tax for the year 2000 was originally due on April 16, 2001. However, a period of 120 days from Sept 11, 2001 until January 9, 2002 will not be included in the calculation of the failure-to-pay penalty.

When filing the 2000 income tax return the affected taxpayer should write across the top of return in red ink "September 11, 2001-Terrorist Attack."

Taxpayers who are not affected taxpayers (as defined above) will need to file their individual income tax returns that are on extension by October 15, 2001. If they file after that date, late-filing and penalties may be charged.

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My husband worked in World Trade Center Tower #1. He was not injured, but we have not made our 3rd quarter estimated tax payment. When is our third quarter estimated tax payment due?

Your husband is an affected taxpayer because he works within the disaster area. Your third quarter payment that was due on September 17, 2001, is postponed until January 15, 2002. Thus, both the third and fourth quarter estimated tax payments are due on January 15, 2002. No penalty for failure to pay estimated tax installments will be assessed on these payments as long as they are paid by the extended due date of January 15, 2002. If you receive a notice regarding an estimated tax penalty, please contact the Internal Revenue Service at the phone number on the notice to have the erroneous penalty assessment abated. When filing your 2001 income tax return, mark in red ink at the top of the return, "September 11, 2001 Terrorist Attack".

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I was in Florida at the time of terrorist attack and could not return home because of transportation delays with the airlines. I was unable to make my estimated tax payment on September 17, 2001, because I didn't have my checkbook with me in Florida. I did make my payment on or before September 24, 2001. When I made the payment, was I required to make a notation on the payment voucher?

All taxpayers (not just affected taxpayers) were given an extended due date for the estimated payment due 9/17/01. The payment deadline was extended to 9/24/01 by  Notice 2001-63 . Since this relief was afforded to all taxpayers, no notation was required on your voucher or your return.

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I would like to know if the 9/11 disaster delayed issuance of advance payment checks.

Advance Payment checks issued under the new tax law have been made according to the original schedule. The disaster did not delay the mailing of the rebate advance payment check. If you have not received an expected refund please contact the Internal Revenue Service by December 5, 2001. If the IRS does not have your correct address by then, it will be too late to send you an advance payment check. But taxpayers who don't get a check this year may qualify to claim the rate reduction credit when they file their 2001 tax returns.

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May answers to these questions change?

Yes. Congress is now considering legislation that may provide more relief to affected taxpayers.

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How can corporate taxpayers affected by the September 11 disaster contact the IRS?

Corporate taxpayers can contact the IRS via an e-mail address established for this purpose at corp.disaster.relief@irs.gov. Corporate taxpayers with on-site IRS representatives may directly contact their representative. Additional information on tax extensions and other tax issues is available on the IRS web site. Additional information about disaster relief may be found in IRS Notice 2001-61 and IRS Notice-2001-63 .

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How can individual taxpayers contact the IRS?

Individual taxpayers whose ability to meet tax obligations was affected by the terrorist attacks are encouraged to call the IRS toll-free number established for this purpose: 1-866-562-5227. Taxpayers with questions not related to the attacks can visit the IRS web site or call the regular IRS toll-free number at 1-800-829-1040. Additional information on disaster relief for taxpayers affected by the attacks can be found in IRS Notice 2001-61 and IRS Notice-2001-63, available on the IRS web site.

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What about the September 17, 2001, deadline for filing and payment requirements?

The IRS has determined that the due date for most federal tax obligations falling between September 10 and 24, 2001, is postponed to September 24, 2001. This postponement of time covers the filing of returns and claims for refund, the payment of tax (including estimated tax payments), making elections and filing any other federal tax documents. NOTE: This does not apply to deposits of employment and excise taxes. Corporate estimated tax payments due in September had been given a due date of October 1, 2001, by this summer's Economic Growth and Tax Reconciliation Act.

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Please define the term "affected taxpayers."

Affected taxpayers" include: (1) any individual whose principal residence or any business entity whose principal place of business is located in the covered disaster area; (2) relief workers affiliated with a recognized government or philanthropic organization that are assisting in the covered disaster area; and (3) any individual or corporation located outside of the covered area whose records necessary to meet the filing or payment deadline are maintained in the covered area.

Additional persons who may qualify for relief include: (1) victims of the crash; (2) workers assisting in relief activities within the covered area regardless of whether they are recognized by an affiliated group; (3) taxpayers whose place of employment is located within the disaster area; and (4) persons who had difficulty meeting their Federal tax deadlines due to disruptions in transportation and delivery of documents by mail or private delivery service because of the terrorist attack.

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What does Notice 2001-61 allow as disaster relief for the filing of my tax return?

Notice 2001-61 and Treas. Reg. 301.7508A-1, allow a postponement and/or extension for taxpayers other than individuals as follows:

Affected taxpayers other than individuals are granted both a 120-day postponement under Section 7508A and a six-month extension under Sections 6081 and 6161 for tax returns due on or after September 11, 2001, and on or before November 30, 2001.

Affected calendar year corporations and other entities currently on a six-month extension of time to file Federal tax returns that expire between September 11, 2001, and November 30, 2001, will have an additional 120 days to file their returns under Section 7508A.

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Is there any other way for a corporation to come within the definition of affected taxpayer?

Yes. If the corporation is able to show that due to the terrorist attacks it had difficulty in meeting federal tax deadlines because of disruptions in the transportation and delivery of documents by mail or private delivery services, then it has until November 15, 2001, to file returns and make payments with due dates from September 11 through October 31, 2001. The need for this rule was greatly reduced when Notice-2001-63 extended deadlines for everyone from September 17th to September 24th. However, this rule may still be helpful to some taxpayers that were mailing documents during the period following the disaster when mail was not traveling by air. For example: Your tax preparer sent your return to you on September 12, 2001, via overnight mail. Under normal circumstances, you would have received the return with plenty of time to review and mail to the IRS by the September 17th deadline. In the days immediately following the terrorist attacks, however, neither the U. S. Postal Service nor the private delivery services were able to guarantee overnight delivery. You received the package on September 24th. You reviewed and signed the return and mailed it to the IRS on September 25th. Under these facts, you are entitled to relief. Your return is timely because the return was mailed and postmarked before November 15, 2001.

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When I file my corporate tax return, how do I let the IRS know that I am entitled to relief under Notice 2001-61?

Taxpayers who believe that they are entitled to relief under Notice 2001-61 should mark "September 11, 2001 Terrorist Attack" in red ink on the top of any document submitted to the IRS.

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I represent an issuer of tax exempt bonds. Our form 8038-T and rebate payment are due on October 31, 2001. Our rebate consultant is located near the World Trade Center and has the records necessary to compute the amount owed and to complete the 8038-T but he has been unable to complete the form as scheduled because his firm was forced to move to a new location. Would it be possible to get an extension of time to file and make appropriate payment?

Announcement 2001-101 provides relief to issuers affected by the September 11, 2001 Terrorist Attack. Because your return is due on or after September 11 and on or before November 30 and the professional on whom you rely to comply with the rebate requirement of section 148(f) is located in a covered county, the issuer is entitled to an additional 6 months plus 120 days to file Form 8038-T. Furthermore, in the case of a Form 8038-T, the Service will not impose a penalty, including any interest portion thereof, under section 148 of the Code, on rebate payments. For computation purposes, such payments will be treated as paid on the last day of the computation period to which it relates. When you file your return you should add the following designation in red ink at the top of the Form, "September 11, 2001 - Terrorist Attack, See Announcement 2001-101."

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I represent an issuer of tax-exempt bonds who was unable to complete a current refunding within 90 days because of circumstances related to the September 11, 2001 Terrorist Attack. Can I request relief from the strict application of the regulations?

Pursuant to Announcement 2001-101, relief may be granted to tax-exempt bond issuers in certain situations where it can be demonstrated that the September 11, 2001 Terrorist Attacks adversely affected the issuer's ability to comply with the law. An issuer may request relief by contacting Clifford J. Gannett , Manager of the Tax Exempt Bonds, Outreach, Planning and Review ("TEB OPR") function of Tax Exempt/Government Entities at (202)283-9798.

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Our Form 8038 is due November 15, 2001, and it appears that we will not be able to timely file. Can we get an extension of time to file?

If the issuer can demonstrate that it was unable to timely file because (a) it is located in one of the counties designated as a federal disaster area, (b) the records necessary to meet the filing deadline are maintained in one of the designated counties, (c) the conduit borrower is located in a designated county, (d) the counsel to the issuer or conduit borrower or bond counsel for the issue is located in such an area, or (e) the professional on whom the issuer relies for ensuring compliance with the filing requirements under section 149(e) of the Code is located in a designated county, the issuer has an automatic extension of 6 months and 120 days to file its Form 8038. If the issuer does not meet the definition of an "affected issuer" under this announcement and the failure to timely file is not due to "willful neglect," the issuer may request relief from the Ogden Service Center under Revenue Procedure 88-10, 1988-1 C.B. 635.

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Page Last Reviewed or Updated: October 10, 2002