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FTB follows federal postponement dates for hurricane victims

Taxpayers who live in the federally declared disaster areas affected by Hurricane Gustav and Hurricane Ike will be granted special tax relief for their California income taxes.

Hurricane Gustav

Hurricane Gustav was declared a Federal disaster for affected areas in Louisiana. Special federal disaster treatment applies for California purposes. FTB will postpone deadlines until January 5, 2009, for affected taxpayers to file returns, pay taxes, and perform other time-sensitive acts for deadlines falling on or after September 1, 2008, and before January 5, 2009.

The relief applies to taxpayers who live in, or have a business located in the following parishes: Acadia, Allen, Ascension, Assumption, Avoyelles, Beauregard, Calcasieu, Cameron, Catahoula, East Baton Rouge, East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, LaSalle, Livingston, Orleans, Plaquemines, Pointe Coupee, Rapides, Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Vermilion, Vernon, Washington, West Baton Rouge, and West Feliciana.

Hurricane Ike

The IRS granted taxpayers relief after the federal government declared affected areas a presidential disaster area. That relief applies for California. FTB will postpone deadlines until January 5, 2009, for affected taxpayers to file returns, pay taxes, and perform other time-sensitive acts for deadlines occurring on or after September 11, 2008, and before January 5, 2009.

Hurricane Ike was declared a Federal disaster for affected areas in Texas and Louisiana. The relief applies to taxpayers who live in, or have a business located in the following counties in Texas: Angelina, Austin, Brazoria, Chambers, Cherokee, Fort Bend, Galveston, Grimes, Hardin, Harris, Houston, Jasper, Jefferson, Liberty, Madison, Matagorda, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Trinity, Tyler, Walker, Waller, and Washington.

Relief is granted for the following Louisiana parishes: Acadia, Beauregard, Calcasieu, Cameron, Iberia, Jefferson, Jefferson Davis, Lafourche, Plaquemines, Sabine, St. Mary, Terrebonne, Vermilion, and Vernon.

Taxpayers not living in the disaster areas, but whose books, records, or tax professionals' offices are in the covered disaster area, are also entitled to relief. Relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area are also included.

Your clients who need copies of lost or damaged state returns should complete Form FTB 3516, Request for Copy of Tax Return. Disaster victims receive free copies of tax returns. Print "Louisiana/Hurricane Gustav," “Louisiana/Hurricane Ike,” or “Texas/Hurricane Ike” in red at the top of the request.

For more information, refer to IRS News Release 2008-100. To learn more about state disaster losses, refer to publication FTB 1034, Disaster Loss at ftb.ca.gov or the IRS 547, Casualties, Disasters, and Thefts at irs.gov.