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1040 forms Publication 721 - Additional Material Prev  Up  Next   Home   More Online Publications
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Hurricane Grant Guidelines Now Available

IR-2008-115, Oct. 10, 2008

WASHINGTON — The Internal Revenue Service today released a notice designed to help eligible homeowners who received federal reimbursement grants stemming from Hurricanes Katrina, Rita or Wilma take advantage of a new tax provision.

Notice 2008-95 provides guidelines to homeowners who received these grants, including the Louisiana Road Home Grants and the Mississippi Development Authority Hurricane Katrina Homeowner Grants.

The Housing and Economic Recovery Act, enacted this summer, included the new provision, aimed at helping grant recipients who previously claimed hurricane-related disaster-loss deductions on their main home. The new law gives affected homeowners the option of adjusting previously claimed deductions by treating their federal reimbursement grants as reimbursement for the losses they suffered on their main home from Hurricanes Katrina, Rita or Wilma.

Before this change, homeowners who claimed casualty loss deductions and received grants in a later tax year as reimbursement for the loss were required by law to pay tax on part or all of the grant to compensate for the tax benefit of the prior deduction. While individual circumstances varied, this meant that some taxpayers ended up paying more tax on the grant than they saved by claiming the deduction.

The notice explains how eligible taxpayers can amend prior-year returns to reduce the casualty loss deduction by the amount of the grant, and explains that taxpayers have one year to pay back any resulting tax due, penalty-free and interest-free. To qualify for this relief, these amended returns must be filed by July 30, 2009, and the entire resulting tax due paid by July 30, 2010, in most cases. The notice also provides special instructions for those taxpayers who have already filed an amended return.

Taxpayers should write the words, “Hurricane Grant Relief” in dark, bold letters at the top of their amended return, Form 1040X, and mail it to: Internal Revenue Service Center, Austin, TX 73301-0255. Amended returns cannot be filed electronically.

The IRS cautioned that, although filing an amended return may be a good option for many, it won’t necessarily be the right choice for everyone. The agency urges affected taxpayers and their representatives to consider carefully which option is best under their particular circumstances.

Page Last Reviewed or Updated: 24-Mar-2014

The 1040 Forms

1040 forms Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 1040 forms Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040 forms Aged, home for, Home for the aged. 1040 forms Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 1040 forms Alumni association, Alumni association. 1040 forms Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 1040 forms Conformed copy, Conformed copy. 1040 forms Description of activities, Description of activities. 1040 forms Employer identification number, Required Inclusions Financial data, Financial data. 1040 forms Organizing documents, Organizing documents. 1040 forms Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 1040 forms , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 1040 forms Attribution, special rules, Special rules of attribution. 1040 forms B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 1040 forms Bureau defined, Bureau defined. 1040 forms Burial benefit insurance, Burial and funeral benefit insurance organization. 1040 forms Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 1040 forms C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 1040 forms Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 1040 forms Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 1040 forms Integrated auxiliaries, Integrated auxiliaries. 1040 forms Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 1040 forms CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 1040 forms Comments, Comments and suggestions. 1040 forms Community association, Other organizations. 1040 forms Community nursing bureau, Community nursing bureau. 1040 forms Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 1040 forms Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 1040 forms Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 1040 forms Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 1040 forms E Educational organizations, Educational Organizations, Educational organizations. 1040 forms Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 1040 forms Estimated tax, Estimated tax. 1040 forms Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 1040 forms Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 1040 forms Family members, Family members. 1040 forms Substantial influence, Persons not considered to have substantial influence. 1040 forms Disregarded benefits, Disregarded benefits. 1040 forms Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 1040 forms , Exception. 1040 forms Excise tax, Excise tax on excess benefit transactions. 1040 forms Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 1040 forms Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 1040 forms Excise tax Black lung benefit trust, Excise taxes. 1040 forms Lobbying expenditures, Tax on excess expenditures to influence legislation. 1040 forms , Tax on disqualifying lobbying expenditures. 1040 forms Political expenditures, Excise taxes on political expenditures. 1040 forms Private foundations, Excise taxes on private foundations. 1040 forms , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 1040 forms Extensions of time, Extensions of time for filing. 1040 forms F Facts and circumstances test, Facts and circumstances test. 1040 forms Fair market value, estimate of, Good faith estimate of fair market value (FMV). 1040 forms Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 1040 forms , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 1040 forms , Information required for subordinate organizations. 1040 forms , Annual Information Return, Form 1023. 1040 forms , Organizations Not Required To File Form 1023, Private Schools, When to file application. 1040 forms , Lobbying Expenditures, Volunteer fire companies. 1040 forms 1024, Forms Required, Application made under wrong paragraph of section 501(c). 1040 forms , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 1040 forms , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 1040 forms 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 1040 forms 2848, Power of attorney. 1040 forms , Representation. 1040 forms 4720, Tax on excess expenditures to influence legislation. 1040 forms 5578, Certification. 1040 forms 5768, Making the election. 1040 forms 6069, Tax treatment of donations. 1040 forms 8274, FICA tax exemption election. 1040 forms 8282, Dispositions of donated property. 1040 forms 8283, Form 8283. 1040 forms 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 1040 forms 8821, Representation. 1040 forms 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 1040 forms 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 1040 forms 990-PF, Form 990-PF, Excise taxes on private foundations. 1040 forms , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 1040 forms W–2, Revoking the election. 1040 forms Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 1040 forms , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 1040 forms Funeral benefit insurance, Burial and funeral benefit insurance organization. 1040 forms G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 1040 forms Good faith determinations, What's New, New organization. 1040 forms Governmental unit, Governmental units. 1040 forms Grant Distinguished from gross receipts, Grants. 1040 forms Exclusion for unusual grant, Unusual grants. 1040 forms , Unusual grants. 1040 forms From public charity, Grants from public charities. 1040 forms , Grants from public charities. 1040 forms Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 1040 forms Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 1040 forms Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 1040 forms Homeowners' association, Homeowners' associations. 1040 forms Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 1040 forms , Hospitals and medical research organizations. 1040 forms I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 1040 forms Instrumentalities, Instrumentalities. 1040 forms Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 1040 forms , Labor Organizations Law, public interest, Public-interest law firms. 1040 forms Legislative activity, Lobbying Expenditures, Legislative activity. 1040 forms Listed transaction, Prohibited tax shelter transaction. 1040 forms Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 1040 forms Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 1040 forms M Medical research organization, Medical research organization. 1040 forms Medicare and Medicaid payments, Medicare and Medicaid payments. 1040 forms Membership fee, Membership fees. 1040 forms , Membership fees distinguished from gross receipts. 1040 forms Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 1040 forms O One-third support test, One-third support test. 1040 forms Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 1040 forms Distribution, Distribution. 1040 forms Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 1040 forms Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 1040 forms , Penalties. 1040 forms , Penalty. 1040 forms Failure to file, Penalties for failure to file. 1040 forms Perpetual care organization, Perpetual care organization. 1040 forms Political activity, Dues Used for Lobbying or Political Activities, Political activity. 1040 forms , Political activity. 1040 forms Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 1040 forms Preferred stock, Common and preferred stock. 1040 forms Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 1040 forms Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 1040 forms Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 1040 forms Prohibited reportable transactions, Prohibited tax shelter transaction. 1040 forms Subsequently listed transaction, Subsequently listed transaction. 1040 forms Tax-exempt entities, Tax-exempt entities. 1040 forms Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 1040 forms Grant from, Grants from public charities. 1040 forms Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 1040 forms , One-third support test. 1040 forms Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 1040 forms Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 1040 forms , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 1040 forms Ten-percent-of-support, Ten-percent-of-support requirement. 1040 forms R Racial composition, How to determine racial composition. 1040 forms Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 1040 forms Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 1040 forms Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 1040 forms Scholarships, Scholarships. 1040 forms School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 1040 forms Social clubs, Organizations subject to requirements. 1040 forms , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 1040 forms , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 1040 forms Sports organization, amateur, Qualified amateur sports organization. 1040 forms State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 1040 forms Suggestions, Comments and suggestions. 1040 forms Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 1040 forms , Support from a governmental unit. 1040 forms , Support from the general public. 1040 forms Support test, One-third support test. 1040 forms Facts and circumstances, Facts and circumstances test. 1040 forms One-third, One-third support test. 1040 forms Public charity, One-third support test. 1040 forms Supporting organization, Supporting organization transactions occurring after July 25, 2006. 1040 forms T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 1040 forms , Unusual grants. 1040 forms User fee, Power of attorney. 1040 forms , User fee. 1040 forms V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 1040 forms W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 1040 forms Withholding information from public, Requests for withholding of information from the public. 1040 forms Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 1040 forms Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications