Publication 4492

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Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma

Overview

This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005.

Useful Items - You may want to see:

Publications

• Publication 526 Charitable Contributions
• Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
• Publication 547 Casualties, Disasters, and Thefts
• Publication 946 How To Depreciate Property

Forms (and Instructions)

• 4506 - Request for Copy of Tax Return
• 4506-T - Request for Transcript of Tax Return
• 4684 - Casualties and Thefts
• 5884 - Work Opportunity Credit
• 5884-A - Credits for Employers Affected by Hurricane Katrina, Rita, or Wilma
• 8863 - Education Credits (Hope and Lifetime Learning Credits)
• 8914 - Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina
• 8915 - Qualified Hurricane Retirement Plan Distributions and Repayments

Links

• Publication 4492 (PDF format)
• Publication 4492 (HTML format)

Related publications

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

This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007.

• Publication 4492-B - Information for Affected Taxpayers in the Midwestern Disaster Areas

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.

Related info: IRS Fact Sheet 2008-27; Notice 2008-109.