The Victims of Terrorism Tax Relief Act of 2001 provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. The Act does the following:

1. Forgives Federal income tax liabilities of individuals who die as a result of:
   • The April 19, 1995 attack on the Alfred P. Murrah Federal Building (Oklahoma City),
   • The September 11, 2001 terrorist attacks against the United States,
   • The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002, or
   • A terrorist attack directed against the United States or its allies on or after September 11, 2001, if the individual was a civilian or military employee of the United States.
2. Provides for the tax-free treatment of the following types of income:
   • Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack.
   • Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack.
   • Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack.
   • Debt cancellation made after September 10, 2001, and before January 1, 2002, if the debts were cancelled because an individual died as a result of the September 11 attacks or anthrax attacks.
   • Payments from the September 11th Victim Compensation Fund of 2001.
3. Allows the IRS to postpone for up to 1 year certain tax deadlines of taxpayers who are affected by terrorist attacks.
4. Reduces the estate tax of individuals who die as a result of the Oklahoma City terrorist attack, the September 11th terrorist attacks, and the anthrax attacks.

If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday between the hours of:

• 8:00 a.m. to 8:00 p.m. local time.
• Hawaii and Alaska follow Pacific Standard Time.

Refer to Publication 3920, Tax Relief for Victims of Terrorist Attacks, or visit our website at www.irs.gov for additional information. For information on the necessary documents needed to file a claim and where to file the claim, refer to How to Claim Tax Forgiveness, in Publication 3920 and Rev. Procedures 2004–26, 2004–19, and Internal Revenue Bulletin 890.

Note: If you sold your home due to the September 11, 2001, terrorist attack or other unforeseen circumstance, you may qualify for a reduced maximum exclusion on the sale of your home even if you owned and lived in the property for less than 2 years. Refer to , Selling Your Home for additional information.