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September 9, 2005

Tax Guidance for Taxpayers Affected by Recent Hurricanes

TALLAHASSEE-The Florida Department of Revenue has announced that on a case-by-case basis, it will work with tax filers impacted by the recent hurricanes who, despite good-faith efforts, are not able to file sales tax returns as required by law. (Filing deadlines for taxpayers who are able to file will not change.)

The Department will work with tax filers from counties designated as federally declared disaster areas including Broward, Miami-Dade, and Monroe counties, added as a result of Hurricane Katrina.

Corporate income tax policies regarding hurricane relief

The Florida Department of Revenue will follow the special tax relief granted by the Internal Revenue Service (IRS) for filing of corporate income tax returns. For Hurricane Dennis, the Department will extend the due date for filing the Florida corporate income tax return to September 27, for affected taxpayers within the federally designated disaster areas, if the taxpayer has a federal original due date or extended due date within the period of July 10 through September 12.

For Hurricane Katrina, returns that were due on or after August 29, 2005, and before the extended due date granted by the IRS (January 3, 2006), taxpayers whose headquarters or books and records are kept in a federally declared disaster area will have until January 18, 2006 to file with the Department. This relief includes Florida corporate income tax returns for calendar year taxpayers that are due on extension by October 1, 2005, and for other taxpayers whose returns are due within this period. For payments that were due on or after August 29, 2005, and before the extended due date granted by the IRS (January 3, 2006), taxpayers will have until January 18, 2006 to remit those payments to the Department. This relief includes estimated tax payments due by October 1, 2005, for calendar year taxpayers and other taxpayers whose estimated tax payments or other payments fall due within this period. This relief would also include any companies whose headquarters or books and records are kept in the 64 Louisiana parishes, 42 Mississippi counties, and 6 Alabama counties that have been declared a federal disaster area for Hurricane Katrina.

Taxpayers who are unable to file should contact the Department of Revenue at 800/352-3671 between 8 a.m. and 7 p.m., ET, weekdays.

For further information visit the DOR website at http://www.myflorida.com/dor/