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# IRS Grants Tax Relief to Los Angeles and Ventura Storm Victims
- URL: https://www.smdp.com/021705-story/
- Published: 2005-02-17T16:00:00.000Z
- Updated: 2026-10-23T06:07:09.000Z
- Author: Guest Author
- Tags: Government & Politics, Santa Monica, #archive-import

*By Daily Press staff*

The Internal Revenue Service this week announced special relief for California taxpayers in the presidential disaster area that was struck by severe storms, flooding, debris flow and mudslides from Dec. 27, 2004, through Jan. 11.

The disaster area consists of Los Angeles and Ventura counties. The Federal Tax Deposit (FTD) Penalty Waiver Period for employment and excise tax deposits was Dec. 27, 2004, to Jan. 14.

The extension period for returns and other tax payments is Dec. 27, 2004 to April 8\. The disaster designation for this area is “Storms and Floods-CA.” Taxpayers mark certain relief-related forms in red with this designation.

Affected taxpayers include individuals and businesses located in the disaster area, those whose tax records are located in the disaster area, and relief workers. The same relief also applies to any places added to the disaster area.

The IRS gives affected taxpayers until the last day of the extension period to file most tax returns, including partnership and S-corporation returns, or to make tax payments, including estimated tax payments, that have either an original or extended due date falling within this period. The IRS will abate interest and any late filing or late payment penalties that would apply during those dates to returns or payments subject to these extensions.

The IRS also gives affected taxpayers until the last day of the extension period to perform certain other time-sensitive actions described in Treasury Regulation § 301.7508A-1(c)(1) and Rev. Proc. 2004-13, 2004-4 I.R.B. 335, that are due to be performed during the period. The relief includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2004-13.

The 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. However, the IRS may abate penalties on such deposits for affected taxpayers due to reasonable cause during the FTD Penalty Waiver Period, provided they make the payment by the last day of that period. Taxpayers whose specific disaster-related circumstances prevent them from making tax deposits within that period may seek penalty abatements on a case-by-case basis.

To qualify for this relief, affected taxpayers should put the assigned disaster designation in red ink at the top of the return, except for Form 5500, where filers should check Box D in Part 1 and attach a statement, following the form’s instructions. Individuals or businesses located in the disaster area — or taxpayers outside the area

*Originally published in the Santa Monica Daily Press print edition on February 17, 2005.* [Read the original PDF.](https://s3.us-east-1.amazonaws.com/smdp%5Fbackissues/021705.pdf?ref=smdp.com)