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Publication 4492-B - Introductory Material


This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Be sure to read both publications.

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

  • 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes

Form (and Instructions)

  • 4506 Request for Copy of Tax Return

  • 4506-T Request for Transcript of Tax Return

  • 4684 Casualties and Thefts

  • 5884-A Credits for Affected Midwestern Disaster Area Employers

  • 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits)

  • 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals

  • 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments

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