The purpose of this document is to provide you the applicants for disaster assistance as it
relates to Hurricanes Katrina and Rita with information that may answer some of your
questions related to the FEMA process.
2005 FEDERAL DISASTER DECLARATIONS
HURRICANE KATRINA/RITA
If both Hurricanes Katrina and Rita affected you, you should file under both declarations.
Either as an evacuee or non-evacuee, you may have encountered additional damages, real or
personal property losses.
ALABAMA RESIDENT-DISASTER #1605
August 29, 2005 (Katrina)
If you were residing in the following counties when Hurricane Katrina struck
you may be eligible for individual assistance (Assistance to individuals and
households) as provided by FEMA:
Baldwin, Choctaw, Greene, Hale, Marengo, Mobile, Pickens, Sumter,
Tuscaloosa and Washington.
MISSISSIPPI RESIDENT- DISASTER 1604
August 29, 2005 (Katrina)
If you were residing in the following counties when Hurricane Katrina struck
you may be eligible for individual assistance (Assistance to individuals and
households) as provided by FEMA:
Adams, Amite, Attalla, Claiborne, Choctaw, Clarke, Copiah, Covington,
Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Jackson,
Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale,
Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton,
Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith,
Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo Counties.
1
As of October 5, 2005, there are now 14 Disaster Recovery Centers (DRC’s) in Mississippi for the
informational needs of the victims of Hurricanes Katrina and Rita.
Victims of the hurricanes are urged to register for assistance first by calling 1-800-621 -FEMA (3362) or
logging on to www.fema.gov. The TTY number is 1-800-462-7585 for those who are speech or
hearing-impaired. People without telephone or Internet can access these services for FEMA registration at any
of the DRCs located across the state. The DRC allows you to meet face-to-face with recovery specialists who
may be able to answer any questions that you may have regarding disaster assistance.
Representatives of state, federal, and voluntary agencies, as well as Customer Service Representatives from the
U.S. Small Business Administration (SBA) will be on hand to answer questions and provide recovery
information. No cash, checks, debit cards or vouchers are distributed at Disaster Recovery Centers.
These centers are for the delivery of information to assist in victim recovery. Written materials about
various assistance programs are also
available to individuals and business owners.
JACKSON COUNTY OCEAN SPRINGS
DRC # 1
OLD K-Mart Building
3164 Bienville Blvd.
Ocean Springs, MS 39564
Hours: 8:00am to 6:00pm
JACKSON COUNTY PASCAGOULA
DRC # 2
Pascagoula High School
1716 Tucker Avenue
Pascagoula, MS 39567
Hours: 8:00am to 6:00pm
JACKSON COUNTY MOSS POINT
DRC # 3
Pelican Landing Convention Center
6217 Hwy 613
Moss Point, MS 39563
Hours: 8:00am to 6:00pm
Pearl River County POPLARVILLE
DRC #4
1403 South Main Street. Suite E
Poplarville, MS 39470
Hours: 8:00arn to 6:00pm
Hancock county WAVELAND
DRC # 5
K-Mart Center
Nicholson Road and US-90
Waveland, MS
Hours: 8:00an to 6:00pm
Harrison County GULFPORT
DRC #6
Disabled American Veterans Hall
2600 23rd Avenue
Gulfport, MS 39501
Hours: 8:00am to 6:00pm
Harrison County BILOXI
DRC # 7
Snyder Recreation Center
2520 Pass Road
Biloxi, MS 39530
Hours: 8:00arn to 6:00pm
Hinds County JACKSON
DRC #8
Old Ruby Tuesday's
1002 Metro Center
Jackson, MS
Hours: 8:00wn to 6:00pm
Lamar County PURVIS
DRC# 9
40 Deep South Lane
Purvis, MS 39475
Hours: 8:00am to 6:00pm
Pearl River County
DRC #10
Mississippi Mall
13 10 S Haugh Street
Picayune, MS 39466
Hours: 8:00ain to 6:00pm
Harrison County PASS CHRISTIAN
DRC #11
Mobile DRC
Pass Christian High School Parking Lot
720 W. North Street
Pass Christian, MS 39571
Hours: 8:00am to 6:00pm
Pike County McComb
DRC N 12
Old Block Buster Bldg
10 15 Delaware Avenue
McComb, MS 39648
Hours: 8:00am to 6:00pm
Forest County
Hattiesburg
DRC # 13
C.E. Roy Community Center
300 East 5st Street
Hattiesburg, MS 39401
Hours: 8:00am to 6:00pm
Jones County Laurel
DRC # 14
Cameron Center
711 N. 10th Avenue
Laurel, MS 39440
Hours: 8:00am to 6:00pm
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LOUISIANA RESIDENT- DISASTER #1603
August 29, 2005 (Katrina)
If you were residing in the following parishes when Hurricane
Katrina struck you may be eligible for individual assistance
(Assistance to individuals and households) as provided by FEMA:
Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton
Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis,
Lafayette, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard,
St. Charles, St. Helena, St. James, St. Johns, St. Mary,
St. Martin, St. Tammany, Tangipahoa, Terrebonne, Vermilion,
Washington,
West Baton Rouge, and West Feliciana
LOUISIANA RESIDENT- DISASTER #1607
September 24, 2005 (Rita)
If you were residing in the following parishes when Hurricane
Katrina struck you are eligible for individual assistance (Assistance to
individuals and households) as provided by FEMA:
Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Iberia,
Jefferson Davis, Lafayette, Lafourche, Sabine, St. Landry, St. Martin,
St. Mary, Terrebonne, Vermilion, Vernon, and West Baton Rouge
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LOUISANA DISASTER RECOVERY CENTERS
As of October 5, 2005, there are now 24 Disaster Recovery Centers (DRC’s) in Louisiana for the informational needs
of the victims of Hurricanes Katrina and Rita. Twenty-three centers are open from 9 a.m. to 7 p.m., seven days a week until
further notice. Plaquemines Parish is the only DRC operating from 8 a. m. to 6 p. m., due to a local curfew.
Victims of the hurricanes are urged to register for assistance first by calling 1-800-621 -FEMA (3362) or logging on to
www.fema.gov. The TTY number is 1-800-462-7585 for those who are speech or hearing-impaired. People without
telephone or Internet can access these services for FEMA registration at any of the DRCs located across the state. The
DRC allows you to meet face-to-face with recovery specialists who may be able to answer any questions that you may
have regarding disaster assistance.
Representatives of state, federal, and voluntary agencies, as well as Customer Service Representatives from the U.S.
Small Business Administration (SBA) will be on hand to answer questions and provide recovery information. No cash,
checks, debit cards or vouchers are distributed at Disaster Recovery Centers. These centers are for the delivery
of information to assist in victim recovery. Written materials about various assistance programs are also
available to individuals and business owners.
Ascension Parish
13192 Airline Highway
Gonzales, La. 70737
Avoyelles Parish
635 East Tunica Drive
Marksville, La. 71251
East Baton Rouge Parish
1 & 2 Maritime Place
101 France Street
Baton Rouge, La. 70802
Jefferson Paris
Westside Shopping Center
West Bank Expressway, Unit 13
Gretna, La. 70053
Iberia Parish
601 West Admiral Doyle Drive
New Iberia, La. 70560
Lafourche Parish
4560 US Highway 1
Raceland, La. 70394
Livingston Parish (Denham
Springs)
Old Jamboree Building
9554 US Highway 190
Walker, La. 70785
Quachita Parish
Civic Center Convention Hall
401 Lea Joyner Memorial Expwy
Monroe, La. 71210
Orleans Parish
Landry High School
Whitney Ave. & LaMarque Street
Algiers, La
St. James Parish
Lions Club Bldg.
29126 Health Unit St.
Vacherie, La. 70090
St. John The Baptist Parish
160 Belle Terre
La Place, La. 70068
Terrebonne Parish
805 Barrow Street
Houma, La. 70360
Washington Parish
Old Barnes Furniture Building
539 Avenue V
Bogalusa, La. 70427
John Slidell Municipal Park
Recreation
Center
105 Robert Road
Slidell, La. 70458
Plaquemines Parish
Belle Chasse Auditorium
8398 Highway 23
Belle Chasse, La. 70037
Hours 8 a. m. to 6 p. m. due to
local curfew
St. Charles Parish
Bingo Hall
13145 Hwy 90
Boutte, La. 70039
St. Tammany Parish
Tangipahoa Parish
Old Winn Dixie Bldg.
727 West Oak
Amite, La. 70422
Washington Parish
Hillcrest Baptist Church
2201 East Washington Street
Franklinton, La. 70438
Lafayette Parish
Harvest Church International
111 Liberty Ave.
Lafayette, La. 70508
Webster Parish
Old Wal-Mart Store
1100 Homer Rd.
Minden, La. 71055
Bossier and Caddo Parishes
Old Summergrove Baptist Church
2820 Summer Grove Drive
Shreveport, La. 71118
lberville Parish
lberville Parish Library
24605 J. Gerald Barrett Blvd.
Plaquemine, La. 70764
Lafourche Parish
Jake's Department Store
513 St. Mary Street
Thibodaux, La. 70301
Rapides Parish
Old Office Max Bldg.
2255 Macarthur
Alexandria, La. 71301
4
TEXAS RESIDENT- DISASTER #1606
September 24, 2005 (Rita)
If you were residing in the following counties when Hurricane
Katrina struck you are eligible for individual assistance (Assistance to
individuals and households) as provided by FEMA:
Angelina, chambers, Fort Bend, Galveston, Hardin, Harris, Jasper,
Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange,
Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and
Walker.
TEXAS DISASTER RECOVERY CENTERS
As of October 5, 2005, there are now 23 Disaster Recovery Centers (DRC’s) in Texas for the informational needs of
the victims of Hurricanes Katrina and Rita.
Victims of the hurricanes are urged to register for assistance first by calling 1-800-621 -FEMA (3362) or logging on to
www.fema.gov. The TTY number is 1-800-462-7585 for those who are speech or hearing-impaired. People without
telephone or Internet can access these services for FEMA registration at any of the DRCs located across the state. The
DRC allows you to meet face-to-face with recovery specialists who may be able to answer any questions that you may
have regarding disaster assistance.
Representatives of state, federal, and voluntary agencies, as well as Customer Service Representatives from the U.S.
Small Business Administration (SBA) will be on hand to answer questions and provide recovery information. No cash,
checks, debit cards or vouchers are distributed at Disaster Recovery Centers. These centers are for the delivery
of information to assist in victim recovery. Written materials about various assistance programs are also
available to individuals and business owners.
5
Angelina County
4109 S. First Street
Lufkin
Hours: 8 a.m. to 7 p.m.
Galveston County
County Annex
960 Noble Carl Dr.
Crystal Beach
Hours: 8 a.m. to 7 p.m.
Bexar County
Kelly Air Force Base
809 Davy Crockett Road Bldg
1537
San Antonio
Hours: 8 a.m. to 6 p.m.
Chambers County
1700 Main Street
(Fort Anahuac Park) Anahuac
Hours: 8 a.m. to 6 p.m.
Galveston County
Island Community Center
4700 Broadway
Galveston
Hours: 8 a.m. to 7 p.m.
Hardin County
Kountze High School
1488 FM 1293
Kountze
Hours: 8 a.m. to 7 p.m.
SE Texas Regional Airport
Entrance
Corner of 1st & Jerry Ware
Drive
Port Arthur
Hours: 8 a.m. to 6 p.m.
Dallas County
Dallas Convention Center
650 Griffin Street Dallas
Closed Sundays
Hours: 8 a.m. to 6 p.m.
iberty County
Liberty County Courthouse
1923 Sam Houston
Liberty
Hours: 8 a.m. to 7 p.m.
Harris County
Greater Houston Area DRC
6059 South Loop
East Houston
Hours: 8 a.m. to 7 p.m.
Port Arthur Civic Center
Orange County
Luby's Cafeteria Parking Lot
4040 Lutcher IH-10
and FM 3247
Orange
Hours: 8 a.m. to 5 p.m.
Tarrant County
Amon Carter Exhibit Hall
3401 Burnett Tandy Drive
Fort Worth
Hours: 8 a.m. to 7 p.m.
Tyler County
1495 South Magnolia Street
South Hwy 69
Old Wal-Mart parking lot
Woodville
Hours: 8 a.m. to 7 p.m.
Marion County
Courthouse-Cypress
Valley Alliance Bldg
120 East Austin St.
Jefferson
Hours fluxuate
San Augustine County
Courthouse Square
100 Columbia
San Augustine
Hours: 8 a.m. to 7 p.m.
Travis County
Greater Austin Area DRC
825 East Rundberg Lane
Suite E
Austin
Closed on Sundays Hours: 8
a.m. to 6:30 p.m.
Jasper County
Evadale High School/
Fire Station Highway 96 &
105
Buna
Hours: 12 p.m. to 7 p.m.
Jefferson County
Parkdale Mall 6155
Eastex Freeway
Beaumont
Hours: 8 a.m. to 5 p.m.
3401 Cultural Center Dr. (Off
Highway 73)
Port Arthur
Hours: 8 a.m. to 7 p.m.
Newton County
802 Rusk Street
Newton
Hours: 8 a.m. to 7 p.m.
Smith County
2301 South Broadway Ave
Tyler
Hours: 8 a.m. to 7 p.m.
Tyler County
Spurger High School Parking
Lot
12212 FM 92
Spurger
Hours: 8 a.m. to 7 p.m.
Vidor Elementary County
400 Old Highway
Vidor
Hours: 8 a.m. to 7 p.m.
6
INDIVIDUAL ASSISTANCE PROGRAM (IHP)
Individuals And Households Program
As you know the Individuals and Households Program (IHP) is a combined FEMA/EPR and State
program. When a major disaster occurs, this program provides money and services to people in the declared area
whose property has been damaged or destroyed and whose losses are not covered by insurance. In every case,
the disaster victim must register for assistance and establish eligibility. The toll-free telephone registration
number is 1-800-621 3362 (or TTY 1-800-627-85 for the hearing or speech impaired).
Homeowners and renters whose primary residences cannot be lived in may be eligible for funds to pay
for temporary rental housing or temporary repairs to make the home livable. Homeowners and renters may be
eligible for funds to pay for other serious, disaster caused needs including uncovered medical, dental or
transportation expenses.
YOU AND THE SMALL BUSSINESS ADMINISTRATION (SBA)
After you have received their FEMA nine digit registration number, the U.S. Small Business Administration
(SBA) may send a loan application packet. In order to be eligible for certain other types of assistance,
including grants, it is important to complete and return the SBA packet. Help in completing the SBA loan
application is available at the Disaster Recovery Centers (DRC) located throughout the State. Whether
or not your home was insured, the SBA application must be filled out.
The SBA may provide low interest, long-term loans to homeowners, renters and businesses of all sizes that are
not fully insured. SBA loans cover such disaster related expenses as debris removal on personal property,
damaged and destroyed fences, tree trimming services, tree replacement, damaged and destroyed sheds and
other outbuilding and landscaping losses. You need not wait for an insurance settlement to apply
for SBA assistance. Small Business Administration (SBA) programs are designed to provide funds for
expenses that are not covered by insurance.
Small Business Administration Disaster Loans
The Small Business Administration can provide three types of disaster loans to qualified homeowners and
businesses: (1) Home disaster loans to homeowners and renters to repair or replace disaster-related damages to
home or personal property,(2)Business physical disaster loans to business owners to repair or replace
disaster-damaged property, including inventory, and supplies; and (3)Economic injury disaster loans, which
provide capital to small businesses and to small agricultural cooperatives to assist them through the disaster
recovery period.
If SBA denies you assistance, you should contact FEMA, who can provide you with GRANT
assistance to either make up the difference that the insurance company has not picked up.
Be advised FEMA monetary assistance is normally capped at $26, 200.
7
FEMA INSPECTION PROCESS
Evacuees Can Arrange For Home Inspections Without Going Home
According to a October 3, 2005 FEMA release, Evacuees Can Arrange For Home Inspections Without Going
Release Number: R4-05-148
Evacuees from Hurricanes Katrina and Rita who are living in Georgia, Tennessee, North Carolina, South
Carolina or Kentucky and cannot return home yet can still have their homes inspected, according to the
Department of Homeland Security's Federal Emergency Management Agency. FEMA-contracted inspectors will
contact residents who apply for aid to set up an inspection date and time. If applicants can't be at home, they can
identify an authorized agent who can be present during the inspection.
The FEMA inspector will fax an Applicant Authorized Agent Release Form to be signed and returned by fax
before the inspection can take place. If the applicant does not have a trusted relative, neighbor or friend that can
be the authorized agent, the inspector can offer a FEMA employee to act as an authorized agent and represent
the interests of the applicant. All applicants must provide proof that they occupied the residence to be inspected
at the time of the disaster, whether they rented or own the home. Occupancy can be verified with a copy of a
drivers' license, other photo identification with address, a utility bill, or a credit card statement showing the
physical address of the residence. Those who do not have written documentation should be prepared to provide
the name of their landlord or mortgage company and the name of their insurance company, if they have one.
Homeowners who apply for aid must verify ownership through a property tax receipt, mortgage payment stub,
or the cover sheet of the homeowner's insurance policy. If the applicant cannot be present at the inspection, this
information should be provided by fax to the FEMA-contracted inspector before the inspection is scheduled.
If the dwelling is not locked, the inspector can enter to perform a complete inspection. If the home is locked or
unsafe to enter, the inspector will do an exterior inspection. Personal property will be visually verified through
windows where possible. In many cases, this type of inspection provides adequate verification of damaged
property.
In all cases applicants should make sure that FEMA has their current contact information. Applicants can update
their phone number or mailing address by calling the FEMA Helpline at 1-800-621 -FEMA (3362), or TTY
1-800-462-7585 or make the changes online at www.fema.gov.
8
FEMA & INSURANCE ISSUES
There are several circumstances when you should contact FEMA right away. They are:
1. Your insurance settlement is delayed. If a decision on your insurance settlement has been delayed
longer than 30 days from the time you filed the claim, you need to write to FEMA explaining the
circumstance. FEMA, at its discretion can provide you with an advance with that must
be repaid to FEMA once an insurance settlement is received. However if your
insurance settlement is insufficient to meet your disaster-related needs, you may only
have to repay the difference of the amount above that necessary to meet your eligible
unmet needs.
2. Your insurance settlement is insufficient to meet your disaster-related needs.
3. You have exhausted the Additional Living Expenses (ALE) provided by your insurance.
Applicants who receive letters declaring them ineligible for FEMA disaster assistance due to insurance
coverage, or due to insurance, no inspection completed should do the following:
1. Make sure that you have provided FEMA with a copy of your insurance declaration relating to insurance
settlement.
2. Make sure that the SBA has provided FEMA with a letter of denial of assistance
3. Within 60 days of the date of the FEMA decision letter Appeal in writing to FEMA explaining why you
think the decision about the amount or type of assistance you received is not correct. Include your
FEMA registration number and disaster number (shown at the top of your decision letter) in your letter
of appeal which should be mailed to:
FEMA – Individuals & Household Program
National Processing Service Center
P.O. Box 10055
Hyattsville, MD 20782-7055
4. You can fax your appeal letter to:
(800) 827-8112
Attention: FEMA Individuals & Households Program.
FEMA may deny you assistance regarding the repair or replacement of a damaged vehicle for the
following reasons:

No Liability Insurance: Disaster assistance may not be provided for a vehicle that does not meet the
terms of state law.

Vehicle - Non Essential: Disaster assistance may not be provided for a vehicle when a second vehicle is
available.

Vehicle - Not Licensed/Registered: Disaster assistance may not be provided for a vehicle that does not
meet the terms of state law.
 Vehicle - Cosmetic Damage: There was not enough damage to your vehicle for you to qualify for this
program.
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FEMA: National Flood Insurance Program Simplified Adjustment Process
On September 20, 2005 the National Flood Insurance Program Announced a Simplified Adjustment
Process For Policyholders Affected By Hurricane Katrina.
Release Number: HQ-05-280
In the wake of Hurricane Katrina, the National Flood Insurance Program will modify the way it settles
claims to expedite the response to those policy-holders in storm-stricken areas.
The NFIP is utilizing all available data on water depths, aerial imagery, and information from
underwriting files, to determine properties where it is readily apparent that flood damage covered by the
policy will exceed the amount of insurance purchased. It will be possible to pay the policy limits through
dialogue with the insured and without wading for a site visit to adjust the loss. This process may be used
when homes have been washed off their foundations, affected for long periods by standing water, or
when only pilings or a slab remain.
The NFIP has waived the usual requirement that the policyholder must submit a proof-of-loss and
instead where the policyholder agrees, will rely on a report by the claims adjuster. The NFIP has urged
insurance companies to provide advance checks of around $3,000 to policyholders who carry contents
coverage. Adjusters have been instructed to assist policyholders in developing a list of their contents and
appliances damaged by floodwaters. Serial and model numbers are not needed, and a list of contents by
major grouping may be submitted, rather than a comprehensive list.
Policyholders without important insurance documents can contact the NFIP's flood insurance hotline at
1-800-427-4661 to get their policy information. A listing of insurance company phone numbers, along
with additional insurance information, is also available at:

hftp://www.fema.gov/press/2005/katdnainsurance.shtm.
Insurance experts are also on hand in most FEMA Disaster Recovery Centers to assist flood victims, in
person, with the claims process.
The NFIP has been in contact with the Insurance Commissioners of Louisiana, Mississippi and
Alabama, and will continue to maintain close communications throughout the claims process.
You should contact your States insurance commissioner regarding relief if you were not covered by an
insurance company or NFIP."
10
Tax relief granted for Hurricane Katrina
According to the Internal revenue Service the following Tax relief is Granted for taxpayer affected by
Hurricane Katrina. The President issued major disaster declarations covering Alabama, Louisiana,
Mississippi and Florida on September 23, 2005
Taxpayers affected by Hurricane Katrina now have until Feb. 28, 2006 to file tax returns and pay any taxes due
following legislation approved by Congress and signed by the President, the Internal Revenue Service
announced today.
The Katrina Emergency Tax Relief Act of 2005 (H.R. 3768), signed on Sept. 23, postpones deadlines for
affected taxpayers to file tax returns, pay taxes and perform other time-sensitive acts until Feb. 28, 2006.
Taxpayers affected by the hurricane may be eligible for tax relief, regardless of where they live.
For taxpayers located in the areas hardest-hit by Katrina - those counties or parishes designated by the Federal
Emergency Management Agency (FEMA) as "individual assistance areas" - the tax relief will be automatic,
and taxpayers won't need to do anything to get the extensions and other relief available.
In areas where FEMA has determined damage is more isolated - designated as "public assistance areas" - or for
other taxpayers outside the hardest-hit areas whose books, records or tax professionals are located in the
affected areas, people will need to identify themselves to the IRS as hurricane victims.
Taxpayers who need to identify themselves as hurricane victims should write "Hurricane Katrina" in red ink at
the top of their tax forms or any other documents filed with the IRS. Taxpayers who need to alert the IRS or
have other hurricane-related questions can also call the special IRS disaster hotline at 1-866-562-5227.
The IRS will abate interest and late filing, late payment or failure to deposit penalties that would otherwise
apply. This relief includes the Sept. 15 and Jan. 15 due dates for estimated taxes for individuals and the Sept.
15 and Dec. 15 due dates for estimated taxes for corporations; the Sept. 15 due date for calendar-year corporate
returns with automatic extensions; the Oct. 17 deadline for individuals who received a second extension for
filing their individual income tax returns; the Oct. 31 and Jan. 31 deadlines for filing quarterly federal
employment and excise tax returns; and employment and excise deposits due on or before Feb. 28, 2006. In
addition, any disaster-area taxpayer who receives a penalty notice from the IRS should call the number on the
notice to receive penalty abatement.
The postponement of deadlines, interest suspension and waiver of penalties apply to any tax return, tax
payment or tax deposit with an original or extended due date falling on or after Aug. 29, 2005. In Florida,
where Katrina hit first, the date is on or after Aug. 24, 2005.
Areas covered by the Katrina tax relief, either automatic or based on self- identification on follow.
Louisiana
Taxpayers will receive automatic relief in 31 Louisiana parishes designated for individual assistance: Acadia,
Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, lberville, Jefferson,
Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Pointe Coupee, Plaquemines, St. Bernard, St.
Charles, St. Helena, St. James, St. John, St. Mary, St. Martin, St. Tammany, Tangipahoa, Terrebonne,
Vermilion, Washington, West Baton Rouge and West Feliciana.
11
Taxpayers will receive tax relief if they identify themselves as being impacted by Hurricane Katrina and they
live in any of these 33 Louisiana parishes designated for public assistance: Allen, Avoyelles, Beauregard,
Bienville, Bossier, Caddo, Caldwell, Catahoula, Claiborne, Concordia, Desoto, East Carroll, Evangeline,
Franklin, Grant, Jackson, LaSalle, Lincoln, Madison, Morehouse, Natchitoches, Ouachita, Rapides, Red River,
Richland, Sabine, St. Landry, Tensas, Union, Vernon, Webster, West Carroll and Winn.
Mississippi
Taxpayers will receive automatic relief in 47 Mississippi counties designated for individual assistance: Adams,
Amite, Attala, Claiborne, Choctow, Clarke, Copiah, Covington, Franklin, Forrest, George, Greene, Hancock,
Harrison, Hinds, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence,
Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike,
Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston and Yazoo.
Taxpayers will receive tax relief if they identify themselves as being impacted by Hurricane Katrina and they
live any of in these 35 Mississippi counties designated for public assistance: Alcorn, Benton, Bolivar, Calhoun,
Carroll, Chickasaw, Clay, Coahoma, DeSoto, Grenada, Holmes, Humphreys, Issaquena, Itawamba, Lafayette,
Leflore, Lee, Marshall, Monroe, Montgomery, Panola, Pontotoc, Prentiss, Quitman, Sharkey, Sunflower,
Tallahatchie, Tate, Tippah, Tishomingo, Tunica, Union, Washington, Webster and Yalobusha.
Alabama
Taxpayers will receive automatic relief in 10 Alabama counties designated for individual assistance: Baldwin,
Choctaw, Clarke, Greene, Hale, Mobile, Pickens, Sumter, Tuscaloosa and Washington.
Taxpayers will receive tax relief if they identify themselves as being impacted by Hurricane Katrina and they
live in any of these 12 counties eligible for public assistance: Bibb, Colbert, Cullman, Jefferson, Lamar,
Lauderdale, Marengo, Marion, Monroe, Perry, Wilcox and Winston.
Florida
Taxpayers will receive tax relief if they identify themselves as being impacted by Hurricane Katrina and they
live in any of these 11 Florida counties designated for public assistance: Monroe, Broward, Miami-Dade, Bay,
Collier, Escambia, Franklin, Gulf, Okaloosa, Santa Rosa and Walton.
The extension to file and pay does not apply to information returns in the W-2, 1098, 1099 or 5498 series, or to
Forms 1042-S or 8027. However, the IRS will consider waiving penalties for failure to timely file information
returns on a case-by-case basis under existing procedures for reasonable cause.
10/5/2005
12
Tax Relief Granted for Hurricane Rita
According to the Internal revenue Service the following Tax Relief is Granted for Hurricane Rita. The
President issued major disaster declarations covering Texas and Louisiana effective Sept. 23, 2005.
Taxpayers affected by the hurricane may be eligible for relief. Deadlines for affected taxpayers to file returns,
pay taxes and perform other time-sensitive acts have been postponed to Feb. 28, 2006, the same extended date
that Congress granted to taxpayers affected by Hurricane Katrina.
In the hardest-hit areas - those counties designated by the Federal Emergency Management Agency (FEMA) as
"individual assistance areas" - the tax relief will be automatic, and taxpayers Won't need to do anything to get
the extensions and other relief available.
In Texas, nine counties are in the category for individual assistance: Chambers, Galveston, Hardin, Jasper,
Jefferson, Liberty, Newton, Orange and Tyler.
In Louisiana, 21 parishes are in this category: Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron,
Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Plaquemines, Sabine, St. Landry, St.
Martin, St. Mary, Terrebonne, Vermilion, Vernon and West Baton Rouge.
In areas of Texas and Louisiana where FEMA has determined damage is more isolated designated as "public
assistance areas" - or for other taxpayers outside the hardest-hit areas whose books, records or tax professionals
are located in the affected areas, people will need to identify themselves to the IRS as hurricane victims.
Taxpayers who need to identify themselves as hurricane victims should write "Hurricane Rita" in red ink at the
top of their tax forms or any other documents filed with the IRS. Taxpayers who need to alert the IRS or have
other Rita-related questions can also call the special IRS disaster hotline at 1-866-562-5227.
The IRS has postponed deadlines - and will abate interest and any late filing, late payment or failure to deposit
penalties that would otherwise apply - for any tax return, tax payment or tax deposit with an original or
extended due date falling on or after Sept. 23, 2005. This relief includes the Oct. 17 deadline for individuals
who received a second extension for filing their individual income tax returns; the Oct. 31 deadline for filing
quarterly federal employment and excise tax returns; and employment and excise deposits due on or before
Feb. 28, 2006. In addition, any affected taxpayer who receives a penalty notice from the IRS should call the
number on the notice to receive penalty abatement.
The IRS will provide relief from compliance activities until Feb. 28, 2006, in the hardest-hit areas, specifically
those designated by FEMA for "individual assistance." Compliance activities for taxpayers outside the
hardest-hit areas will be suspended if those taxpayers identify themselves as affected by the disaster. Taxpayers
with questions in these areas can contact the IRS.
Covered Disaster Area
All counties and parishes in Texas and Louisiana have been designated as eligible for individual assistance
and/or public assistance and constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1
(d)(2). The relief detailed below applies to all the counties and parishes in Texas and Louisiana and to any
counties in other states that FEMA later designates as being eligible for individual assistance and/or public
assistance as a result of the devastation caused by Hurricane Rita.
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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 books, records, or tax professionals are in
the covered disaster area, are also entitled to relief. In addition, all workers assisting in the relief activities in
the covered disaster area are eligible for relief whether or not they are affiliated with a recognized government
or philanthropic organization. Finally, any individuals visiting the covered disaster area that were killed or
injured as a result of the hurricane are also entitled to relief.
Grant of Relief
Under sections 6081, 6161, and 7508A, the IRS gives affected taxpayers until Feb. 28, 2006, to file most tax
returns (including individual income tax returns, corporation and S-corporation income tax returns, partnership
tax returns, estate and trust income tax returns, estate and gift tax returns, exempt organization returns,
employment tax returns, and certain excise tax returns), or to make tax payments, including estimated tax
payments, that have either an original or extended due date failing on or after Sept. 23, 2005 and on or before
Feb. 28, 2006. The IRS will abate interest and any late filing or late payment penalties that would apply during
this period to returns or payments subject to these extensions.
The IRS also gives affected taxpayers until Feb. 28, 2006, to perform other time-sensitive actions described in
Treas, Reg. § 301.7508A-1 (c)(1) and Rev. Proc. 2005-27, 2005-20 I.R.B. 1050, that are due to be performed
on or after Sept. 23, 2005, and on or before Feb. 28, 2006.
This extension to file and pay does not apply to information returns in the W-2, 1098, 1099 or 5498 series, to
Forms 1042-S or 8027, or to employment and excise tax deposits due on or before Feb. 28, 2006. Penalties for
failure to timely file information returns can be waived under existing procedures for reasonable cause. The
IRS will abate penalties for affected taxpayers for failure to make timely deposits, provided they make these
deposits by Feb. 28, 2006.
10/5/2005
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Disaster Unemployment Assistance
The Disaster Unemployment Assistance (DUA) program provides unemployment benefits and reemployment services to individuals who have become unemployed because of major disasters. Benefits begin
with the date the individual was unemployed due to the disaster incident and can extend up to 26 weeks after the
Presidential declaration date. These benefits are made available to individuals not covered by other
unemployment compensation programs, such as self-employed, farmers, migrant and seasonal workers, and
those who have insufficient quarters to qualify for other unemployment compensation.
All unemployed individuals must register with the State's employment services office before they
can receive DUA benefits. However, although most States have a provision that an individual must be
able and available to accept employment opportunities comparable to the employment the individual held
before the disaster, not all States require an individual to search for work.
Legal Services
When the President declares a disaster, FEMA/EPR, through an agreement with the Young Lawyers Division
of the American Bar Association, provides free legal assistance to disaster victims. Legal advice is limited to
cases that will not produce a fee (i.e., these attorneys work without payment). Cases that may generate a fee are
turned over to the local lawyer referral service.
Disaster legal services are provided to low-income individuals who, prior to or because of the disaster, are
unable to secure legal services adequate to meet their needs as a consequence of a major disaster. The
assistance that participating lawyers provide typically includes:

Assistance with insurance claims (life, medical, property, etc.)

Counseling on landlord/tenant problems

Assisting in consumer protection matters, remedies, and procedures

Replacement of wills and other important legal documents destroyed in a major disaster
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