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taxmap/pubs/p4492b-000.htm#en_us_publink1000135418
Publication 4492-B

Information for Affected Taxpayers in the Midwestern Disaster Areas


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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.

taxmap/pubs/p4492b-000.htm#TXMP5296ffb6

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)


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The following definitions are used throughout this publication.
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Midwestern Disaster Areas(p2)


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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)


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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*
StateAffected Counties—Midwestern Disaster Areas
05/02/2008
through
05/12/2008
ArkansasArkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren.
06/01/2008
through
07/22/2008
IllinoisAdams, 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
IndianaAdams, 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
IowaAdair, 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
MissouriBarry, Jasper, and Newton.
06/01/2008
through
08/13/2008
MissouriAdair, 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
NebraskaBuffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders.
06/05/2008
through
07/25/2008
WisconsinAdams, 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*
StateAffected Counties—Midwestern Disaster Areas
06/01/2008
through
07/22/2008
IllinoisGreene, Madison, Monroe, Pike, Randolph, St. Clair, and Scott.
05/30/2008
through
06/27/2008
IndianaBenton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash.
05/25/2008
through
08/13/2008
IowaCarroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne.
05/22/2008
through
06/16/2008
KansasBarber, 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
MichiganAllegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford.
06/06/2008
through
06/12/2008
MinnesotaCook, Fillmore, Freeborn, Houston, Mower, and Nobles.
06/01/2008
through
08/13/2008
MissouriAtchison, 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
NebraskaAdams, 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.
06/27/2008NebraskaDodge, Douglas, Sarpy, and Saunders.
06/05/2008
through
07/25/2008
Wisconsin Lafayette.
* For more details, go to www.fema.gov