The IRS yesterday announced (IR-2005-84) special relief for taxpayers in the Presidential Disaster Areas struck by Hurricane Katrina. These taxpayers generally will have until Oct. 31, 2005, to file tax returns and submit tax payments. The IRS will abate interest and any late filing or late payment penalties that would otherwise apply. This relief includes the Sept. 15 due date for estimated taxes and for calendar-year corporate returns with automatic extensions.

• For a list of the affected Louisiana, Mississippi, and Alabama areas, see here.
• For a fuller description of the tax relief available to residents in Presidentially Declared Disaster Areas, see here.