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Publication 4492 - Introductory Material


This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005.

Useful Items - You may want to see:


  • 526 Charitable Contributions

  • 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

  • 547 Casualties, Disasters, and Thefts

  • 946 How To Depreciate Property

Form (and Instructions)

  • 4506
    Request for Copy of Tax Return

  • 4506-T
    Request for Transcript of Tax Return

  • 4684
    Casualties and Thefts

  • 5884
    Work Opportunity Credit

  • 5884-A
    Credits for Employers Affected by Hurricane Katrina, Rita, or Wilma

  • 8863
    Education Credits (Hope and Lifetime Learning Credits)

  • 8914
    Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina

  • 8915
    Qualified Hurricane Retirement Plan Distributions and Repayments

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