What's New
              Important Tax Changes for 2002
              The IRS Disaster Relief Efforts  
              
            Relief for Victims of Terrorist Attacks
            IRS, Treasury Work to Assure Affected Taxpayers
            In the aftermath of the September 11th tragedy, the Internal Revenue 
              Service and the Treasury Department want to assure taxpayers, businesses 
              and tax practitioners that they are working aggressively to issue 
              tax guidance and resolve potential issues.
            The IRS and Treasury want to assure the victims, families and others 
              affected by the tragedies in New York and at the Pentagon that the 
              agencies will do everything possible to provide administrative tax 
              relief quickly. Just as importantly, the IRS and Treasury will work 
              to minimize the distraction of tax issues during this terrible time.
            The entire Treasury family extends its prayers and sympathies to 
              the families, friends, government workers and others affected by 
              this attack.
            Disaster Relief Information for Individuals and Businesses
            Disaster Relief Information for Individuals
            Following the September 11th terrorist attacks, the Internal Revenue 
              Service is working to help taxpayers and provide as much disaster 
              assistance and relief as possible.
            The links on this page detail a number of efforts underway to provide 
              individual taxpayers with timely help in response to the September 
              11th disaster.
            Disaster Relief Information for Businesses 
            Following the September 11th terrorist attacks, the Internal Revenue 
              Service is working to help taxpayers and provide as much disaster 
              assistance and relief as possible.
            The links on this page detail a number of efforts underway to provide 
              businesses with timely help in response to the September 11th disaster.
            Disaster Relief Information for the US Armed Forces
            Following the September 11th terrorist attacks, the Internal Revenue 
              Service is working to help and provide as much disaster assistance 
              and relief as possible.
            The links on this page detail a number of efforts underway that 
              address the special tax situations of active members of the U.S. 
              Armed Forces, including the granting of special tax benefits. 
              Disaster Relief Through Charitable Contributions 
            Charitable organizations are playing an important role in the aftermath 
              of the September 11th terrorist attacks. The links on this page 
              lead to information on: 
            
              - How the public can make contributions to existing charitable 
                organizations; 
- How new organizations seeking tax-exempt status to provide relief 
                for victims can use a special expedited review and approval process; 
              
- Legal requirements organizations must meet in order to qualify 
                for tax-exempt status; and
- New tax-exempt organizations formed to help victims of the terrorist 
                attacks. 
Additional IRS Disaster Relief Resources 
              Additional 
                IRS Disaster Relief Resources 
              Publication 
              3921, Help from the Internal Revenue Service For Those Affected 
              by The Terrorists Attacks on America September 11, 2001
                Disaster 
                Relief Information for Individuals 
                Disaster 
                Relief Information for Businesses 
                Disaster 
                Relief Information for the US Armed Forces
                Publication 
                3, Armed Forces' Tax Guide
                Disaster 
                Relief Through Charitable Contributions