LOUISIANA — The Internal Revenue Service announced today that victims of Hurricane Delta in 64 parishes are now eligible for tax relief. More parishes were recently added to those eligible for tax relief after Hurricane Laura.
Individuals and households affected by Hurricane Delta that reside or have a business in Louisiana have until Feb. 16, 2021, to file various individual and business tax returns and make tax payments.
Affected taxpayers claiming a disaster loss from Hurricane Delta on a 2019 or 2020 return should put the Disaster Designation, “Louisiana – Hurricane Delta,” in bold letters at the top of the form and include the disaster declaration number, FEMA 4570, on any return.
Individuals and households affected by Hurricane Laura that reside or have a business in Acadia, Allen, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, DeSoto, Evangeline, Grant, Iberia, Jackson, Jefferson Davis, Lafayette, La Salle, Lincoln, Morehouse, Natchitoches, Ouachita, Pointe Coupee, Rapides, Sabine, St. Landry, St. Martin, St. Mary, Union, Vermilion, Vernon, Webster, West Feliciana, and Winn parishes have until Dec. 31, 2020, to file various individual and business tax returns and make tax payments.
Affected taxpayers claiming a disaster loss from Hurricane Laura on a 2019 or 2020 return should put the Disaster Designation, “Louisiana – Hurricane Laura,” in bold letters at the top of the form and include the disaster declaration number, FEMA 4559, on any return.
Louisiana taxpayers affected by disaster situations based on FEMA’s declarations of individual assistance can find information on tax relief provisions at https://www.irs.gov/newsroom/around-the-nation-louisiana.
Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either the year in which the event occurred, or the prior year. See Publication 547 for details.
Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684, Casualties and Thefts and its Instructions.
Taxpayers in localities added later to the disaster area will automatically receive the same filing and payment relief.