Hurricane Katrina: general assistance.

• Author: Gurene, Linda

Those affected by Hurricane Katrina may call the IRS at (866) 562-5227, M-F, from 7 am to 10 pro, local time, for assistance (7 am to 10 pm PST if in Alaska or Hawaii).

In addition, the Service, the AICPA, the National Association of Enrolled Agents and the American Association of Attorney-Certified Public Accountants will assist individuals with tax issues at local disaster recovery centers established by the Federal Emergency Management Agency (FEMA).

General Extensions

According to IR-2005-112, taxpayers affected by Hurricane Katrina have until Feb. 28, 2006 to do the following; see also Katrina Emergency Tax Relief Act of 2005 Section 403(b) and JCX69-05 (9/22/05), p. 31:

* File Federal income, estate, gift or employment tax returns due after Aug. 28, 2005 (Aug. 23, 2005 for Florida taxpayers), either originally or under an extension.

* Pay Federal income, estate, gift, employment or excise taxes that were due after Aug. 28, 2005 (Aug. 23, 2005 for Florida taxpayers), either originally or under an extension.

* Make any income, employment or excise tax deposits that were due after Aug. 29, 2005 (Aug. 23, 2005 for Florida taxpayers), either originally or under an extension.

As long as returns or payments are made by that date, taxpayers will not have to pay interest or penalties otherwise due from Aug. 29, 2005 (Aug. 23, 2005 for Florida taxpayers) to Feb. 28, 2006.

Note: Although businesses affected by Hurricane Katrina have until Feb. 28, 2006 to make employment tax deposits due after Aug. 28, 2005 (Aug. 23, 2005 for Florida taxpayers), the IRS encourages businesses that can make those deposits earlier to do so. Early deposits also protect businesses from the 100% penalty that may apply to deposits made after the Feb. 28, 2006 deadline.

Who Is "Affected"?

Taxpayers are "affected" by Hurricane Katrina if one of the following applies:

* Their homes or businesses are (or were) located in any of the parishes or counties that President Bush declared as disaster areas; see Exhibit 3 on p. 9.

* Their homes or businesses are located elsewhere, but their books or records were located in the Hurricane Katrina disaster area.

* Their homes or businesses are located elsewhere, but their tax advisers were located in the Hurricane Katrina disaster area.

* They are relief workers assisting in the Hurricane Katrina disaster area, whether or not affiliated with a recognized government or philanthropic organization.

* Their trusts or estates have tax...