skip navigation

Search Help
Navigation Help

Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

Publication 4492
Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma
(Rev 1/2006)
index
Introduction, Useful Items and Important Changes

Definitions

Hurricane Katrina Disaster Area
Katrina Covered Disaster Area
Gulf Opportunity (GO) Zone (Core Disaster Area)
Hurricane Rita Disaster Area (Rita Covered Disaster Area)
Rita GO Zone
Hurricane Wilma Disaster Area
Wilma Covered Disaster Area
Wilma GO Zone

Extended Tax Deadlines

Charitable Giving Incentives

Temporary Suspension of Limits on Charitable Contributions
Standard Mileage Rate for Charitable Use of Vehicles
Mileage Reimbursements to Charitable Volunteers
Charitable Deduction for Contributions of Food Inventory
Charitable Deduction for Contributions of Book Inventories to Public Schools

Casualty and Theft Losses

Replacement Period for Nonrecognition of Gain

Net Operating Losses

IRAs and Other Retirement Plans

Definitions
Taxation of Qualified Hurricane Distributions
Repayment of Qualified Hurricane Distributions
Repayment of Qualified Distributions for the Purchase or Construction of a Main Home
Loans From Qualified Plans

Additional Tax Relief for Individuals

Earned Income Credit and Child Tax Credit
Additional Exemption for Housing Individuals Displaced by Hurricane Katrina
Education Credits
Recapture of Federal Mortgage Subsidy
Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina
Tax Relief for Temporary Relocation

Additional Tax Relief for Businesses

Special Depreciation Allowance
Increased Section 179 Deduction
Work Opportunity Credit
Employee Retention Credit
Hurricane Katrina Housing Credit
Reforestation Costs
Demolition and Clean-up Costs
Increase in Rehabilitation Tax Credit

Request for Copy or Transcript of Tax Return

How To Get Tax Help

index