Information for Affected Taxpayers in the Midwestern Disaster Areas

taxmap/pubs/p4492b-000.htm#TXMP18e0372bIntroduction

This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Be sure to read both publications.

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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
4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes

Form (and Instructions)
4506: Request for Copy of Tax Return
4506-T: Request for Transcript of Tax Return
4684: Casualties and Thefts
5884-A: Credits for Affected Midwestern Disaster Area Employers
8863: Education Credits (American Opportunity, Hope, and Lifetime Learning Credits)
8914: Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals
8930: Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments

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Definitions(p2)

The following definitions are used throughout this publication.

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Midwestern Disaster Areas(p2)

Midwestern Disaster Areas

A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas.

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Applicable Disaster Date(p2)

Applicable Disaster Date

The term "applicable disaster date" as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. You will need to know this date when using this publication for the various tax provisions.

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Table 1

The counties listed in Table 1 below are eligible for all tax provisions shown in this publication.

Applicable Disaster Dates*	State	Affected Counties—Midwestern Disaster Areas
05/02/2008 through 05/12/2008	Arkansas	Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren.
06/01/2008 through 07/22/2008	Illinois	Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago.
05/30/2008 through 06/27/2008	Indiana	Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne.
05/25/2008 through 08/13/2008	Iowa	Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright.
05/10/2008 through 05/11/2008	Missouri	Barry, Jasper, and Newton.
06/01/2008 through 08/13/2008	Missouri	Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon, and Webster.
05/22/2008 through 06/24/2008	Nebraska	Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders.
06/05/2008 through 07/25/2008	Wisconsin	Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago.
*For more details, go to www.fema.gov

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Table 2

The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following.

Charitable Giving Incentives. Net Operating Losses. Education Credits. Recapture of Federal Mortgage Subsidy. Tax Relief for Temporary Relocation. Employee Retention Credit. Employer Housing Credit and Exclusion. Demolition and Clean-up Costs. Increase in Rehabilitation Credit.
Applicable Disaster Dates*	State	Affected Counties—Midwestern Disaster Areas
06/01/2008 through 07/22/2008	Illinois	Greene, Madison, Monroe, Pike, Randolph, St. Clair, and Scott.
05/30/2008 through 06/27/2008	Indiana	Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash.
05/25/2008 through 08/13/2008	Iowa	Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne.
05/22/2008 through 06/16/2008	Kansas	Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson.
06/06/2008 through 06/13/2008	Michigan	Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford.
06/06/2008 through 06/12/2008	Minnesota	Cook, Fillmore, Freeborn, Houston, Mower, and Nobles.
06/01/2008 through 08/13/2008	Missouri	Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Genevieve, St. Louis, the Independent City of St. Louis, Scott, Sullivan, and Worth.
04/23/2008 through 04/26/2008	Nebraska	Gage, Johnson, Morrill, Nemaha, and Pawnee.
05/22/2008 through 06/24/2008	Nebraska	Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York.
06/27/2008	Nebraska	Dodge, Douglas, Sarpy, and Saunders.
06/05/2008 through 07/25/2008	Wisconsin	Lafayette.
* For more details, go to www.fema.gov

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