# ![](media/image1.png){width="7.270833333333333in" height="1.1354166666666667in"}Media Relations Office Washington, D.C. Media Contact: 202.622.4000 {#media-relations-office-washington-d.c.-media-contact-202.622.4000 .Folio-Text-1}

[www.IRS.gov/newsroom](http://www.irs.gov/newsroom/index.html) Public
Contact: 800.829.1040

Hurricane Gustav Victims Qualify for IRS Disaster Relief

IR-2008-100, Sept. 3, 2008

WASHINGTON --- The Internal Revenue Service is providing tax relief to
victims of Hurricane Gustav in affected areas of Louisiana.

The IRS is postponing until Jan. 5, 2009 deadlines for taxpayers who
reside or have a business in the disaster area. The postponement applies
to return filing, tax payment and other time-sensitive acts otherwise
due between Sept. 1, 2008 and Jan. 5, 2009. This includes:

-   Individual estimated tax payments due Sept. 15, 2008.

-   Corporate extended 1120 tax returns due Sept. 15, 2008.

-   Individual extended 1040 tax returns due Oct. 15, 2008.

"As residents of Louisiana return to their homes following Hurricane
Gustav, taxes are one thing they won't need to worry about," IRS
Commissioner Doug Shulman said. "This relief gives them extra time to
get their lives in order before having to deal with their tax matters."

In addition, the IRS will waive the failure to deposit penalties for
employment and excise deposits due on or after Sept. 1, 2008 and on or
before Sept. 16, 2008 as long as the deposits are made by Sept. 16,
2008.

Other provisions are listed in the Grant of Relief section below.

Taxpayers who reside in or have a business located in the following
parishes qualify for the relief announced today: Acadia, Allen,
Ascension, Assumption, Avoyelles, Beauregard, Cameron, East Baton Rouge,
East Feliciana, Evangeline, Iberia, Iberville, Jefferson, Jefferson
Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe
Coupee, Rapides, Sabine, St. Bernard, St. Charles, St. James, St. John
the Baptist, St. Landry, St. Martin, St. Mary, Terrebonne, Vermilion,
Vernon, West Baton Rouge and West Feliciana.

IRS computer systems automatically identify taxpayers located in the
covered disaster area and apply automatic filing and payment relief.
Affected taxpayers who reside or have a business located outside the
covered disaster area must call the IRS disaster hotline at
1-866-562-5227 to request tax relief. 

If an affected taxpayer receives a penalty notice from the IRS, the
taxpayer should call the telephone number on the notice to have the IRS
abate any interest and any late filing or late payment penalties that
would otherwise apply. Penalties or interest will be abated only for
taxpayers who have an original or extended filing or payment due date
between Sept. 1, 2008 and Jan. 5, 2009.

**Covered Disaster Area**

The Louisiana parishes listed above constitute a covered disaster area
for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the
relief detailed below.

**Affected Taxpayers**

Taxpayers considered to be affected taxpayers eligible for the
postponement of time to file returns, pay taxes and perform other
time-sensitive acts are those taxpayers listed in Treas. Reg. §
301.7508A-1(d)(1), and include individuals who live, and businesses
whose principal place of business is located, in the covered disaster
area. Taxpayers not in the covered disaster area, but whose books,
records, or tax professionals' offices are in the covered disaster area,
are also entitled to relief. In addition, all relief workers affiliated
with a recognized government or philanthropic organization assisting in
the relief activities in the covered disaster area are eligible for
relief.

**Grant of Relief**

Under section 7508A, the IRS gives affected taxpayers until Jan. 5, 2009
to file most tax returns (including individual, corporate, and estate
and trust income tax returns; partnership returns, S corporation
returns, and trust returns; estate, gift, and generation-skipping
transfer tax returns; and employment and certain excise tax returns) or
to make tax payments, including estimated tax payments, that have either
an original or extended due date occurring on or after Sept. 1, 2008 and
on or before Jan. 5, 2009.

The IRS also gives affected taxpayers until Jan. 5, 2009 to
perform other time-sensitive actions described in Treas. Reg. §
301.7508A-1(c)(1) and [Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August
20, 2007)](http://www.irs.gov/irb/2007-34_IRB/ar13.html) that are due to
be performed on or after Sept. 1, 2008 and on or before Jan. 5, 2009.
This relief also includes the filing of Form 5500 series returns in the
manner described in section 8 of Rev. Proc. 2007-56. The relief
described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind
exchanges of property, also applies to certain taxpayers who are not
otherwise affected taxpayers and may include acts required to be
performed before or after the period above.

The postponement of time to file and pay does not apply to information
returns in the W-2, 1098 or 1099 series, or to Forms
[1042-S](http://www.irs.gov/pub/irs-pdf/f1042s.pdf) or
[8027](http://www.irs.gov/pub/irs-pdf/f8027.pdf). Penalties for failure
to timely file information returns can be waived under existing
procedures for reasonable cause. Likewise, the postponement does not
apply to employment and excise tax deposits. The IRS, however, will
abate penalties for failure to make timely employment and excise
deposits due on or after Sept. 1, 2008 and on or before Sept. 16, 2008
provided the taxpayer made these deposits by Sept. 16, 2008.

**Casualty Losses**

Affected taxpayers in a presidentially declared disaster area have the
option of claiming disaster-related casualty losses on their federal
income tax return for either this year or last year. Claiming the loss
on an original or amended return for last year will get the taxpayer an
earlier refund, but waiting to claim the loss on this year's return
could result in a greater tax saving, depending on other income
factors. 

Individuals may deduct personal property losses that are not covered by
insurance or other reimbursements but they must first subtract \$100 for
each casualty event and then subtract 10 percent of their adjusted gross
income from their total casualty losses for the year. For details on
figuring a casualty loss deduction, see [IRS Publication
547](http://www.irs.gov/pub/irs-pdf/p547.pdf), *Casualties, Disasters
and Thefts*.

Affected taxpayers claiming the disaster loss on last year's return
should put the Disaster Designation "Louisiana/Hurricane Gustav" at the
top of the form so that the IRS can expedite the processing of the
refund.

**Free Return Copies and Transcripts**

The IRS will waive the usual fees and expedite requests for copies of
previously filed tax returns for affected taxpayers. Taxpayers should
put the assigned Disaster Designation in red ink at the top of [Form
4506](http://www.irs.gov/pub/irs-pdf/f4506.pdf), *Request for Copy of
Tax Return*, or [Form
4506-T](http://www.irs.gov/pub/irs-pdf/f4506t.pdf), *Request for
Transcript of Tax Return*, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or
examination matter should explain how the disaster impacts them so that
the IRS can provide appropriate consideration to their case.

Taxpayers may [download forms and
publications](http://www.irs.gov/formspubs/) from the official IRS Web
site, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676).
The IRS toll-free number for general tax questions is 1-800-829-1040. 

**Related Information**

-   [Disaster Assistance and Emergency Relief for Individuals and
    Businesses](http://www.irs.gov/businesses/small/article/0,,id=156138,00.html)

-   [Recent IRS Disaster Relief
    Announcements](http://www.irs.gov/newsroom/article/0,,id=108362,00.html)

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-   [Revenue Procedure
    2007-56](http://www.irs.gov/irb/2007-34_IRB/ar13.html)

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