taxmap/pubs/p4492-000.htm#TXMP418b0d02This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005.
taxmap/pubs/p4492-000.htm#TXMP3903854dUseful 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 taxmap/pubs/p4492-000.htm#TXMP02670a75The following definitions are used throughout this publication.
taxmap/pubs/p4492-000.htm#TXMP0f544a1fThe 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.
taxmap/pubs/p4492-000.htm#TXMP28406bf8A 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.
taxmap/pubs/p4492-000.htm#TXMP4779d763The 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.
taxmap/pubs/p4492-000.htm#TXMP08665f8fThe counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton.
taxmap/pubs/p4492-000.htm#TXMP6d498eb7All parishes.
taxmap/pubs/p4492-000.htm#TXMP2181868dAll counties.
taxmap/pubs/p4492-000.htm#TXMP46a4d7f8The 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.
taxmap/pubs/p4492-000.htm#TXMP3c699617The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington.
taxmap/pubs/p4492-000.htm#TXMP042f8004The 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.
taxmap/pubs/p4492-000.htm#TXMP275c56a6The 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.
taxmap/pubs/p4492-000.htm#TXMP4d965e09The 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.
taxmap/pubs/p4492-000.htm#TXMP3307e82fThe 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.
taxmap/pubs/p4492-000.htm#TXMP35f698b8The 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.
taxmap/pubs/p4492-000.htm#TXMP22642badThe 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.
taxmap/pubs/p4492-000.htm#TXMP5861f48aThe 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.
taxmap/pubs/p4492-000.htm#TXMP7936d64bA 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.
taxmap/pubs/p4492-000.htm#TXMP7e6ba476Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Lucie, and Sarasota.
taxmap/pubs/p4492-000.htm#TXMP68e7cfceThe 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.
taxmap/pubs/p4492-000.htm#TXMP195104f8Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Lucie.
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