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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

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Page Last Reviewed or Updated: 30-Jan-2014

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Free tax help , Worksheet 1. Free tax help Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Free tax help H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Free tax help Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Free tax help Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Free tax help Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Free tax help Savings account, Health savings accounts (HSA). Free tax help Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Free tax help Hobby losses, Hobby losses. Free tax help Holding period requirement, Holding period requirement. Free tax help Holiday gifts, Holiday gifts. Free tax help Holocaust victims restitution, Holocaust victims restitution. Free tax help Home, sale of, Sale of home. Free tax help Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Free tax help Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Free tax help Income Assigned, Assignment of income. Free tax help Business and investment, Business and Investment Income, More information. Free tax help Constructive receipt of, Constructively received income. Free tax help Estate and trust, Estate and trust income. Free tax help Foreign employers, Foreign Employer Illegal, Illegal activities. Free tax help Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 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Free tax help Option on insurance, Interest option on insurance. Free tax help Recovery amounts, Interest on recovery. Free tax help Savings bond, Interest on qualified savings bonds. Free tax help State and local government obligations, Interest on state and local government obligations. Free tax help Interference with business operations Damages as income, Court awards and damages. Free tax help International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Free tax help Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Free tax help IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Free tax help Itemized deductions Limited, Itemized deductions limited. Free tax help Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 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Free tax help (see also Mortgage) Below-market, Below-market loans. Free tax help Student, Student loans. Free tax help Lockout benefits, Strike and lockout benefits. Free tax help Lodging Campus lodging, Qualified campus lodging. Free tax help , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Free tax help Replacement housing payments, Replacement housing payments. Free tax help Long-term care insurance, Long-term care coverage. Free tax help , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Free tax help Lump-sum distributions Survivor benefits, Lump-sum payments. Free tax help M Manufacturer incentive payments, Manufacturer incentive payments. Free tax help Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Free tax help Medical Care reimbursements, Reimbursement for medical care. Free tax help Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Free tax help Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Free tax help Benefits, Medicare. Free tax help Tax paid by employer, Social security and Medicare taxes paid by employer. Free tax help Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Free tax help Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Free tax help 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Free tax help Discounted loan, Discounted mortgage loan. Free tax help Interest refund, Mortgage interest refund. Free tax help Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Free tax help Relief, Mortgage relief upon sale or other disposition. Free tax help Motor vehicle, employer-provided, Employer-provided vehicles. Free tax help Moving expenses Reimbursements, Allowances and reimbursements. Free tax help , Moving expense reimbursements. Free tax help MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Free tax help N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Free tax help National Senior Service Corps, National Senior Service Corps programs. Free tax help No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Free tax help Nobel prize, Pulitzer, Nobel, and similar prizes. Free tax help Nonrecourse debt, Mortgage relief upon sale or other disposition. 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Free tax help Pensions Clergy, Pension. Free tax help Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Free tax help Military, Military retirement pay. Free tax help Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Free tax help Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Free tax help Price reduced after purchase, Price reduced after purchase. Free tax help Prizes and awards, Bonuses and awards. Free tax help , Prizes and awards. Free tax help Achievement awards, Employee achievement award. Free tax help Employee awards or bonuses, Employee awards or bonuses. Free tax help Length-of-service awards, Employee achievement award. Free tax help Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Free tax help Safety achievement, Employee achievement award. Free tax help Scholarship prizes, Prizes. 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Free tax help Unemployment compensation benefits, Types of unemployment compensation. Free tax help Real estate Qualified real property business debt, cancellation of, Excluded debt. Free tax help Rebates Cash, Cash rebates. Free tax help Utility, Utility rebates. Free tax help Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Free tax help Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Free tax help , Unused tax credits. Free tax help Refunds Federal income tax, Federal income tax refund. Free tax help Mortgage interest, Mortgage interest refund. Free tax help State tax, State tax refund. Free tax help Rehabilitative program payments, Veterans' benefits. Free tax help Reimbursements Business expenses, Allowances and reimbursements. Free tax help Casualty losses, Casualty insurance and other reimbursements. 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Free tax help Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Free tax help Self-employed persons U. Free tax help S. Free tax help citizens working for foreign employers in U. Free tax help S. Free tax help treated as, Social security and Medicare taxes. Free tax help Senior Companion Program, National Senior Service Corps programs. Free tax help Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Free tax help Severance pay, Severance pay. Free tax help Outplacement services, Outplacement services. Free tax help Sick pay, Sick pay. Free tax help Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Free tax help SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Free tax help Smallpox vaccine injuries, Smallpox vaccine injuries. Free tax help Social security and Medicare taxes Foreign employers, U. Free tax help S. Free tax help citizens working for in U. Free tax help S. Free tax help , Social security and Medicare taxes. Free tax help Paid by employer, Social security and Medicare taxes paid by employer. Free tax help Social security benefits, Social security and equivalent railroad retirement benefits. Free tax help Standard deduction Recoveries, Standard deduction limit. Free tax help , Standard deduction for earlier years. Free tax help State employees Unemployment benefits paid to, State employees. Free tax help State or local governments Interest on obligations of, Interest on state and local government obligations. Free tax help State or local taxes Refunds, State tax refund. Free tax help Statutory stock option holding period, Sale of the stock. Free tax help Stock appreciation rights, Stock appreciation rights. 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Free tax help Surviving spouse Life insurance proceeds paid to, Surviving spouse. Free tax help Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Free tax help Tax Counseling for the Elderly, Volunteer tax counseling. Free tax help Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Free tax help Terminal illness, Exclusion for terminal illness. Free tax help Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Free tax help Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Free tax help Tour guides, free tours for, Free tour. Free tax help Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Free tax help , Repayment of benefits. Free tax help Transferable property, Transferable property. Free tax help Transit passes, Transportation, Transit pass. Free tax help Travel agencies Free tour to organizer of group of tourists, Free tour. Free tax help Travel and transportation expenses Free tours from travel agencies, Free tour. Free tax help Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Free tax help School children, transporting of, Transporting school children. Free tax help Trusts Grantor trusts, Grantor trust. Free tax help Income, Estate and trust income. Free tax help Tuition program, qualified (QTP), Qualified tuition program (QTP). Free tax help Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Free tax help V VA payments, VA payments. Free tax help Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Free tax help Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Free tax help Employer-provided, Employer-provided vehicles. Free tax help Veterans benefits, Veterans' benefits. Free tax help Disability compensation, Retroactive VA determination. Free tax help Retroactive VA determination, Retroactive VA determination. Free tax help Special statute of limitations. Free tax help , Special statute of limitations. Free tax help Viatical settlements, Viatical settlement. Free tax help Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Free tax help Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Free tax help W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Free tax help Winter energy payments, Payments to reduce cost of winter energy. Free tax help Withholding Barter exchange transactions, Backup withholding. Free tax help Unemployment compensation, Tax withholding. Free tax help Work-training programs, Work-training program. Free tax help Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Free tax help , Worksheet 1. Free tax help Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications