The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma. If you are a hurricane victim and need help with tax matters, please call 1-866-562-5227.
Reconstructing Lost Records
For tax or other purposes, individuals, businesses or tax professionals may need to reconstruct records that were destroyed in one of the hurricanes.
Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Katrina.
- IRS Reminds Katrina Victims of Oct. 16 Filing Deadline
- IRS Provides Additional Time to File Individual Tax Returns In Areas Hardest Hit by Katrina — Some taxpayers now have until Oct. 16, 2006 to file.
- IRS Issues Guidance to Hurricane Victims Claiming Casualty Losses; Safe Harbor Methods Available for Individuals
- FAQs for Hurricane Victims
- Order copies or transcripts of your tax returns.
- IRS Disaster Relief Page
- Katrina Emergency Tax Relief Act of 2005
- IRS Offers Filing Season Assistance to Hurricane Victims
Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Rita.
- Hurricane Rita tax relief guidelines
Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Wilma.
- Hurricane Wilma tax relief guidelines
IRS Issues New Publication for Hurricane Victims
The IRS has a new publication that explains the tax law changes and relief provisions available to individual and business victims of Hurricanes Katrina, Rita and Wilma.
- Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma (PDF 106.5K)
- News Release: New Publication Explains Tax Law Changes Related to Recent Hurricanes
Tax Relief and Other Assistance for Hurricane Victims
Special tax relief is available under the Gulf Opportunity Zone Act of 2005 and the Katrina Emergency Tax Relief Act of 2005.
- Katrina, Rita and Wilma victims can elect to compute their 2005 Earned Income Tax Credit and Additional Child Tax Credit based on their larger 2004 incomes.
- Fact Sheet: Tax Law Changes Related to Hurricanes Katrina, Rita and Wilma
Small businesses and employers in the Gulf region receive a variety of tax breaks and incentives under recently-enacted legislation.
- IR-2006-135, Businesses in the Gulf Coast Receive Additional Postponement to Oct. 16 of the Deadline of Time to File and Pay.
- Recent Tax Law Changes Affecting Businesses in the Gulf Region. This fact sheet includes information regarding the Gulf Zone Opportunity Act.
- Frequently Asked Questions (FAQs) for businesses
- Disaster Relief Resource Center for Tax Professionals
- Tax practitioners can use this template letter to request a list of clients for whom they have Power of Attorney or Tax Information Authorization authority. This list is particularly helpful for practitioners who lost records to the recent hurricanes.
- Special Power of Attorney FAX Line Set Up for Hurricane Victims
- Frequently Asked Questions (FAQs) for tax professionals
As Americans generously offer cash and other donations to the hurricane victims, the IRS urges you to make contributions to reputable and qualified charities. And you should be on alert for possible scams. While the IRS makes no endorsements, we can help you make informed decisions about your donations:
Leave donation program— Innovative program provides another avenue for Katrina charitable donations.
Your Guide to Giving Wisely— Consumer tips on giving from the Federal Trade Commission.
Hurricane Relief & Recovery -- USA Freedom Corps' list of opportunities to volunteer; make donations and other resources.
The complete list of IRS issued news releases and technical legal guidance related to Hurricane Katrina relief.
- Federal Emergency Management Agency
- FirstGov.gov, the main U.S. Government Web portal
- Department of Labor resource Hurricane Recovery Job Connection supports the transition back into employment for people impacted by the hurricanes.
- Department of Labor Hurricane Recovery Assistance helps hurricane victims locate employee benefit plan sponsors. (3/14/14 No longer available)
Department of Homeland Security
IRS Employee Emergency News