The Internal Revenue Service (IRS) provides tax relief to survivors and some dependents of those killed during the following terrorist attacks:
- Oklahoma City bombing, 1995
- September 11, 2001 (attacks in New York, Washington, DC and United Airlines flight 93 in Pennsylvania)
- Anthrax attacks, 2001
Tax relief for eligible individuals
- Disability payments to survivors. These payments, including Social Security Disability Insurance (SSDI), are not subject to income tax if the disability occurred as a direct result from a terrorist attack.
- Tax forgiveness for the deceased as a result of any of the attacks listed above. Tax relief is available retroactively to one year before the attack.
For joint tax returns, only the tax liability of the deceased is eligible for tax forgiveness. If both spouses are eligible, the amount of relief is determined separately.
- Assistance for personal, family, living, or funeral expenses incurred because of a terrorist attack. The IRS grants at least $10,000, either as credit or refund, if the deceased’s total tax relief is less than this amount.
Forms to apply for tax relief
There aren’t specific tax relief forms for survivors of terrorist attacks. Download Adobe Reader and choose the appropriate tax form for your situation:
- The 1040 or 1040NR (nonresident alien) form is for claiming tax forgiveness for someone who is dead or for requesting a refund for taxes withheld from disability payments. Complete 1040X if you have already filed your return.
- W-4 form to stop withholding tax payments declared on a W-2 form. Present the W-4 form to your employer.
- W-4P form to stop withholding taxes on pension or annuity payments declared on a 1099-R form. Show this form to your company or pension agency.
- W-4V to stop withholding SSDI payments. Show this form to your local Social Security Administration office.
For more information contact the IRS at 866-562-5227 or refer to Publication 3920.