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previous page Previous Page: Publication 3920 - Tax Relief for Victims of Terrorist Acts - How To Get Tax Help
next page Next Page: Publication 4492 - Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma - Extended Tax Deadlines
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p4492-000.htm#TXMP418b0d02
Publication 4492

Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma


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taxmap/pubs/p4492-000.htm#TXMP3d0f7eb7Introduction

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

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Useful items

You may want to see:


Publication
 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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Definitions


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The following definitions are used throughout this publication.
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Hurricane Katrina Disaster Area


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Hurricane Katrina Disaster Area

The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi.
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Katrina Covered Disaster Area


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Katrina Covered Disaster Area

A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. The Katrina covered disaster area covers the following areas in four states.
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Alabama.


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The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston.
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Florida.


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The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton.
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Louisiana.


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All parishes.
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Mississippi.


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All counties.
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Gulf Opportunity (GO) Zone  
(Core Disaster Area)


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Gulf Opportunity (GO) Zone (Core Disaster Area)

The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. The GO Zone covers the following areas in three states.
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Alabama.


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The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington.
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Louisiana.


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The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Martin, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana.
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Mississippi.


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The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo.
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Hurricane Rita Disaster Area  
(Rita Covered Disaster Area)


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Hurricane Rita Disaster Area

The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. This area covers the entire states of Louisiana and Texas.
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Rita GO Zone


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Rita GO Zone

The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. The Rita GO Zone covers the following areas in two states.
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Louisiana.


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The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Landry, St. Martin, St. Mary, St. Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge.
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Texas.


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The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker.
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Hurricane Wilma Disaster Area


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Hurricane Wilma Disaster Area

The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. The Hurricane Wilma disaster area covers the entire state of Florida.
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Wilma Covered Disaster Area


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Wilma Covered Disaster Area

A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. The Wilma covered disaster area covers the following counties.
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Florida.


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Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Lucie, and Sarasota.
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Wilma GO Zone


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Wilma GO Zone

The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. The Wilma GO Zone covers the following counties.
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Florida.


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Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Lucie.
previous pagePrevious Page: Publication 3920 - Tax Relief for Victims of Terrorist Acts - How To Get Tax Help
next pageNext Page: Publication 4492 - Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma - Extended Tax Deadlines
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication