KY-2004-36, June 15, 2004
(Updated 6/23/04 to add incident ending date and eight counties to the disaster area)
(Updated 7/12/04 to add four counties to the disaster area)

LOUISVILLE — The Internal Revenue Service today announced special tax relief for Kentuckians in the Presidential Disaster Area that was struck by severe storms, tornadoes, flooding and mudslides during the period May 26 - June 18, 2004.

The disaster area consists of 78 counties:  Bath, Bell, Bourbon, Boyd, Boyle, Breathitt, Breckinridge, Bullitt, Butler, Caldwell, Carroll, Carter, Casey, Christian, Clark, Clay, Crittenden, Daviess, Edmonson, Elliott, Estill, Fayette, Fleming, Floyd, Franklin, Garrard, Grayson, Greenup, Hancock, Hardin, Harlan, Hart, Henderson, Henry, Hopkins, Jackson, Jefferson, Jessamine, Johnson, Knott, Knox, Laurel, Lawrence, Lee, Leslie, Letcher, Lewis, Lincoln, Madison, Magoffin, Martin, Mason, McLean, Menifee, Montgomery, Morgan, Muhlenberg, Nicholas, Ohio, Oldham, Owen, Owsley, Perry, Pike, Powell, Pulaski, Robertson, Rockcastle, Rowan, Scott, Shelby, Spencer, Trimble, Union, Webster, Whitley, Wolfe and Woodford.

• The FTD Penalty Waiver Period for employment and excise tax deposits is May 26 – June 7, 2004.
• The Extension Period for returns and other tax payments is May 27 – Aug. 13, 2004.
• The Disaster Designation for this area is “May Storms – Kentucky” — taxpayers mark certain relief-related forms with this designation.

Relief Provisions