| IR-2004-118, Sept. 22,
2004 WASHINGTON
— The Internal Revenue Service today
announced special tax relief for taxpayers in the
Presidential Disaster Areas of four Gulf Coast
states struck by Hurricane Ivan – Alabama,
Florida, Louisiana and Mississippi.
These taxpayers
generally will have until Dec. 30 to file tax
returns and submit tax payments. The IRS will
abate interest and any late filing or late
payment penalties that would apply. This relief
includes the Sept. 15th due date for estimated
taxes and for calendar-year corporate returns
with automatic extensions
“Hurricane victims
have more than enough concerns – taxes
shouldn’t be among them,” said IRS
Commissioner Mark W. Everson. “We hope our
relief provisions will help taxpayers in their
financial recovery from this storm.”
The disaster areas
include:
- 12 Alabama counties:
Baldwin, Butler, Clarke, Coffee, Conecuh,
Covington, Crenshaw, Escambia, Geneva,
Mobile, Monroe and Washington;
- 16 Florida counties:
Bay, Calhoun, Escambia, Franklin, Gadsden,
Gulf, Holmes, Jackson, Leon, Liberty,
Okaloosa, Santa Rosa, Taylor, Wakulla,
Walton and Washington;
- 8 Louisiana
parishes: Jefferson, Lafourche, Orleans,
Plaquemines, St. Bernard, St, Charles, St.
Tammany and Terrebonne; and
- 10 Mississippi
counties: Clarke, George, Greene, Hancock,
Harrison, Jackson, Lauderdale, Perry,
Stone and Wayne.
Among the tax relief
details:
- The Federal Tax
Deposit (FTD) Penalty Waiver Period for
employment and excise tax deposits is
Sept. 13 – Oct. 1, 2004.
- The Extension
Period for returns and other tax payments
is Sept. 13 – Dec. 30, 2004.
- The Disaster
Designation for this area is “Hurricane
Ivan” — taxpayers mark certain
relief-related forms with this
designation in red.
Relief Provisions
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