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Vita free tax help Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Vita free tax help Installment sale, Installment reporting for sale of partnership interest. Vita free tax help Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Vita free tax help C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Vita free tax help , Capital interest. Vita free tax help Comments on publication, Comments and suggestions. Vita free tax help Contribution Basis of property, Basis of contributed property. Vita free tax help Built-in gain or loss, Allocations to account for built-in gain or loss. 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Vita free tax help G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Vita free tax help Inventory items, substantially appreciated, Substantially appreciated inventory items. Vita free tax help L Liability Assumption of, Assumption of liability. Vita free tax help Partner's assumed by partnership, Partner's liabilities assumed by partnership. Vita free tax help Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Vita free tax help Liquidation Constructive, Constructive liquidation. Vita free tax help Partner's interest, Complete liquidation of partner's interest. Vita free tax help Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Vita free tax help M Marketable securities, Marketable securities treated as money. Vita free tax help N Notice group, TEFRA, Notice group. 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Vita free tax help S Self-employed health insurance, Self-employed health insurance premiums. Vita free tax help Short period return, Short period return. Vita free tax help Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Vita free tax help Suggestions for publication, Comments and suggestions. Vita free tax help T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Vita free tax help TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Vita free tax help Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Freedom and Noble Wildfires in Oklahoma

OK-2012-09, Aug. 23, 2012

Updated 9/27/2012 to include Noble Wildfire and include Cleveland County.

OKLAHOMA CITY — Victims of the Freedom and Noble Wildfires that began on Aug. 3, 2012, in parts of Oklahoma may qualify for tax relief from the Internal Revenue Service.

The President has declared Creek and Cleveland 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 Aug. 3, and on or before Oct. 2, have been postponed to Oct. 2, 2012. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 3, and on or before Aug. 20, as long as the deposits are made by Aug. 20, 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 is 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 Oct. 2 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 Aug. 3 and on or before Oct. 2.

The IRS also gives affected taxpayers until Oct. 2 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 Aug. 3 and on or before Oct. 2.

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 Aug. 3 and on or before Aug. 20 provided the taxpayer makes these deposits by Aug. 20.

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 “OKLAHOMA/FREEDOM WILDFIRE” or "OKLAHOMA/NOBLE WILDFIRE" 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 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

The Vita Free Tax Help

Vita free tax help Index A Abatement of interest and penalties, Abatement of interest and penalties. Vita free tax help Accidents, Deductible losses. Vita free tax help , Nondeductible losses. Vita free tax help Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Vita free tax help , Adjustments to Basis Amended returns, Amended return. Vita free tax help Appraisals, Appraisal. Vita free tax help , Costs of photographs and appraisals. Vita free tax help Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Vita free tax help Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Vita free tax help , Adjustments to Basis Replacement property, Basis of replacement property. Vita free tax help Business or income-producing property, Business or income-producing property. Vita free tax help Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Vita free tax help C Cars Accidents, Deductible losses. Vita free tax help Fair market value of, Car value. Vita free tax help Cash gifts, Cash gifts. Vita free tax help Casualty losses, Table 3. Vita free tax help When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Vita free tax help Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Vita free tax help Nondeductible losses, Nondeductible losses. Vita free tax help Progressive deterioration, Progressive deterioration. Vita free tax help Proof of, Casualty loss proof. Vita free tax help When to report, Losses. Vita free tax help Workbooks for listing property, Workbooks for casualties and thefts. Vita free tax help Clean up costs, Cost of cleaning up or making repairs. Vita free tax help Condemnation, Condemnations. Vita free tax help Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Vita free tax help Clean up, Cost of cleaning up or making repairs. Vita free tax help Incidental expenses, Related expenses. Vita free tax help Landscaping, Landscaping. Vita free tax help Photographs taken after loss, Costs of photographs and appraisals. Vita free tax help Protection, Cost of protection. Vita free tax help Repair, Cost of cleaning up or making repairs. Vita free tax help Replacement, Replacement cost. Vita free tax help D Death of taxpayer Postponement of gain, Death of a taxpayer. Vita free tax help Deductible losses, Deductible losses. Vita free tax help Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Vita free tax help , Table 3. Vita free tax help When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Vita free tax help Reporting Loss on Deposits When to report, Loss on deposits. Vita free tax help Disaster area losses, Lessee's loss. Vita free tax help Claiming on amended return, Claiming a disaster loss on an amended return. Vita free tax help Federal loan canceled, Federal loan canceled. Vita free tax help Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Vita free tax help , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Vita free tax help Form 1040X, How to report the loss on Form 1040X. Vita free tax help Home made unsafe, Home made unsafe by disaster. Vita free tax help How to deduct loss in preceding year, How to deduct your loss in the preceding year. Vita free tax help Inventory, Disaster loss to inventory. Vita free tax help Main home rules, Main home in disaster area. Vita free tax help , Gains. Vita free tax help Qualified disaster mitigation payments, Qualified disaster mitigation payments. Vita free tax help Qualified disaster relief payments, Qualified disaster relief payments. 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Vita free tax help Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Vita free tax help Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Vita free tax help , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Vita free tax help Figuring loss, Theft loss proof. Vita free tax help , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Vita free tax help Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. 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