Publication 3920 - Introductory Material

Future Developments

For the latest information about developments related to Publication 3920, such as legislation enacted after it was published, go to


This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Under this Act, the following amounts are not included in income. (See Payments to Survivors , later, for details about the following amounts.)

  • Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack.

  • Payments from the September 11th Victim Compensation Fund of 2001.

  • Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack.

  • Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack.

The Act also provides that the federal income tax liability of those who died as a result of the following attacks is forgiven for certain tax years.

  • The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks).

  • Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks).

  • The April 19, 1995, attack on the Alfred P. Murrah Federal Building (Oklahoma City attack).

For details, see Tax Forgiveness for People Who Died , later.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address.

Internal Revenue Service 
Tax Forms and Publications Division 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can send your comments from Click on “More Information” and then on “Give us feedback.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Questions about Publication 3920.   If you have questions about the topics covered in this publication, call the IRS at 1-866-562-5227 Monday through Friday during the following times.
  • In English–7 a.m. to 7 p.m. local time.

  • In Spanish–7 a.m. to 7 p.m. local time.

Other tax questions.   If you have tax questions about topics not covered in this publication, check the information available on or call 1-800-829-1040.

We cannot answer tax questions sent to either of the above addresses.

Useful Items - You may want to see:


  • 556 Examination of Returns, Appeal Rights, and Claims for Refund

  • 559 Survivors, Executors, and Administrators

Form (and Instructions)

  • 706 United States Estate (and Generation-Skipping Transfer) Tax Return

  • 1040 U.S. Individual Income Tax Return

  • 1040NR U.S. Nonresident Alien Income Tax Return

  • 1040X Amended U.S. Individual Income Tax Return

  • 1041 U.S. Income Tax Return for Estates and Trusts

  • 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer

  • 4506 Request for Copy of Tax Return

More Online Publications