Help for Hurricane Victims: Information on Tax Relief, Charitable Issues

The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma. If you are a hurricane victim and need help with tax matters, please call 1-866-562-5227.

IRS Issues New Publication Specially for Hurricane Victims

The IRS has a new publication that explains the tax law changes and relief provisions available to individual and business victims of Hurricanes Katrina, Rita and Wilma.

• Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma (PDF 106.5K)
• News Release: New Publication Explains Tax Law Changes Related to Recent Hurricanes

Tax Relief and Other Assistance for Hurricane Victims

Special tax relief is available under the Gulf Opportunity Zone Act of 2005 and the Katrina Emergency Tax Relief Act of 2005.

• Katrina, Rita and Wilma victims can elect to compute their 2005 Earned Income Tax Credit and Additional Child Tax Credit based on their larger 2004 incomes. See Your 2004 Earned Income Option for more.
• Fact Sheet: Tax Law Changes Related to Hurricanes Katrina, Rita and Wilma

Help for Individuals

Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Katrina.

• IRS Offers Filing Season Assistance to Hurricane Victims
• FAQs About Your Katrina Tax Relief
• Order copies or transcripts of your tax returns
• IRS Disaster Relief Page
• Katrina Emergency Tax Relief Act of 2005

Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Rita.

• Hurricane Rita tax relief guidelines

Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Wilma.

• Hurricane Wilma tax relief guidelines

Help for Businesses

Small businesses and employers in the Gulf region receive a variety of tax breaks and incentives under recently-enacted legislation.

• Fact Sheet: Recent Tax Law Changes Affecting Businesses in the Gulf Region

Make Your Hurricane Relief Donations Count

As Americans generously offer cash and other donations to the hurricane victims, the IRS urges you to make contributions to reputable and qualified charities. And you should be on alert for possible scams. While the IRS makes no endorsements, we can help you make informed decisions about your donations:

• Leave donation program — Innovative program provides another avenue for Katrina charitable donations.
• IRS Warns of Katrina-Related Charity Scams
• Your Guide to Giving Wisely — Consumer tips on giving from the Federal Trade Commission.
• IRS Search for Charities
• Hurricane Relief & Recovery — USA Freedom Corps' list of opportunities to volunteer; make donations and other resources.

Federal Government Hurricane-related Web Sites

• Federal Emergency Management Agency
• FirstGov.gov, the main U.S. Government Web portal
• Department of Labor resource Hurricane Recovery Job Connection supports the transition back into employment for people impacted by the hurricanes.
• Department of Labor Hurricane Recovery Assistance helps hurricane victims locate employee benefit plan sponsors.
• Department of Homeland Security