Publication 547 |
2001 Tax Year |
Important Change
At the time this publication was being prepared for print, Congress
was considering legislation that would forgive the tax liabilities of
individuals dying as a result of terrorist attacks against the United
States.
For more information, see Publication 3920.
Postponed tax deadlines in disaster areas.
The IRS may postpone for up to 120 days certain tax deadlines of
taxpayers who are affected by a Presidentially declared disaster. The
tax deadlines the IRS may postpone include those for filing income and
employment tax returns, paying income and employment taxes, and making
contributions to a traditional IRA or Roth IRA. For more information,
see Postponed Tax Deadlines, later under Disaster Area
Losses.
At the time this publication was being prepared for print, Congress
was considering legislation that would extend to 1 year the period the
IRS may postpone certain tax deadlines of taxpayers who are affected
by a Presidentially declared disaster.
For more information, see Publication 553,
Highlights of 2001
Tax Changes.
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