The Internal Revenue Service provides tax counseling and assistance to taxpayers whose property has been damaged or lost in a Presidential-declared disaster. Taxpayers can choose to deduct non-reimbursed casualty losses that occur in a Presidential-declared disaster area in the year the disaster occurred or file an amended return for the year preceding disaster. The IRS may also postpone tax deadlines to providing individuals extra time to file and pay before assessing any penalty or additional tax amount.
The North Dakota Tax Department follows IRS guidelines in disaster situations.
This tax relief is automatic for affected taxpayers whose address is in the Presidential-declared disaster area. Affected taxpayers who live outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief. What types of services are available?
The IRS is postponing until August 1 certain deadlines for taxpayers who live or have a business in the disaster area. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account.
In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after April 14 and on or before April 29, 2011, as long as the deposits were made by April 29, 2011.
How do I apply?Taxpayers may download forms and publications from the official IRS web site, irs.gov and find guidance for disasters online.
View the IRS Disaster Assistance and Emergency Relief for Individuals and Business information.
Order forms by Phone: 1-800-TAX-FORM (1-800-829-3676).
General tax questions: 1-800-829-1040.
For more information visit:
IRS Tax Relief for Victims of Floods in North Dakota
