Internal Revenue Service
Revenue Ruling
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Section 165.—Losses
26 CFR 1.165-11: Election in respect of losses attributable to a disaster.
Under § 165(i) of the Internal Revenue Code, if a taxpayer suffers a loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Disaster Relief and Emergency Assistance Act, 42 U.S.C. §§ 5121- 5204c (1988 & Supp. V 1993) (the Act), the taxpayer may elect to claim a deduction for that loss on the taxpayer's federal income tax return for the taxable year immediately preceding the taxable year in which the disaster occurred. For purposes of § 165(i), a disaster includes an event declared a major disaster or an emergency under the Act.
Section 1.165-11(e) of the Income Tax Regulations provides that the election to deduct a disaster loss for the preceding year must be made by filing a return, an amended return, or a claim for refund on or before the later of (1) the due date of the taxpayer's income tax return (determined without regard to any extension of time to file the return) for the taxable year in which the disaster actually occurred, or (2) the due date of the taxpayer's income tax return (determined with regard to any extension of time to file the return) for the taxable year immediately preceding the taxable year in which the disaster actually occurred.
The provisions of § 165(i) apply only to losses that are otherwise deductible under § 165(a). An individual taxpayer may deduct losses if they are incurred in a trade or business, if they are incurred in a transaction entered into for profit, or if they are casualty losses under § 165(c)(3).
The President has determined that during 2000 the areas listed below have been adversely affected by disasters of sufficient severity and magnitude to warrant assistance by the Federal Government under the Act.
FURTHER INFORMATION
For further information regarding this revenue ruling, contact Martin Scully Jr. on (202) 622-4960 (not a toll-free call).
Disaster Area - - Disaster Description - - Disaster Date
Alabama
Counties of DeKalb, Cherokee, and FEMA-1317-DR January 20 - 29
Jackson Severe winter storm
Counties of Jefferson and Tuscaloosa FEMA-1322-DR March 10 - 11
Severe storms and flooding
Counties of Cherokee, Dale, Etowah, FEMA-1352-DR December 16 - 22
Geneva, Henry, Houston, Jefferson, Severe storms and
Limestone, Macon, St. Clair, and tornadoes
Tuscaloosa
Alaska
Municipality of Anchorage; Boroughs of FEMA-1316-DR December 21, 1999-
Aleutians East, Bristol Bay, Denali, Severe winter storms February 23,
2000
Fairbanks North Star, Kenai Peninsula, and avalanches
Kodia Island, Lake and Peninsula, and
Matanaska-Susitna; and Census Areas of
Bethel, Dillingham, Southeast Fairbanks,
Valdez-Cordova, and Wade Hampton
Arizona
Counties of Cochise, La Paz, Maricopa, FEMA-1347-DR October 21 -
Pinal, Santa Cruz, and Yavapai Severe storms and November 8
flooding
Arkansas
Counties of Arkansas, Benton, Bradley, FEMA-3159-EM December 12 -
Calhoun, Clark, Cleveland, Columbia, Severe winter ice January 8, storm
2001
Crawford, Crittenden, Cross, Dallas,
Desha, Drew, Faulkner, Franklin,
Garland, Grant, Hempstead, Hot Spring,
Howard, Jackson, Jefferson, Johnson,
Lafayette, Lee, Lincoln, Little River,
Logan, Lonoke, Madison, Miller,
Mississippi, Monroe, Montgomery,
Nevada, Ouachita, Perry, Pike, Polk,
Poinsett, Prairie, Pulaski, St. Francis,
Saline, Scott, Sebastian, Sevier,
Washington, White, Woodruff, Union,
and Yell
Counties of Arkansas, Baxter, Benton, FEMA-1354-DR December 12 -
Boone, Bradley, Calhoun, Clark, Severe winter ice January 8, storm
2001
Cleburne, Cleveland, Columbia, Conway,
Crawford, Crittenden, Cross, Dallas,
Desha, Drew, Faulkner, Franklin, Fulton,
Garland, Grant, Hempstead, Hot Spring,
Howard, Independence, Izard, Jackson,
Jefferson, Johnson, Lafayette, Lee,
Lincoln, Little River, Logan, Lonoke,
Madison, Marion, Miller, Mississippi,
Monroe, Montgomery, Nevada, Newton,
Ouachita, Perry, Pike, Polk, Poinsett,
Pope, Prairie, Pulaski, St. Francis, Saline,
Scott, Searcy, Sebastian, Sevier, Sharp,
Stone, Union, Van Buren, Washington,
White, Woodroof, and Yell
California
Napa County FEMA-1342-DR September 3
Earthquake
District of Columbia
District of Columbia FEMA-1325-DR January 25 - 31
Severe winter storm
District of Columbia FEMA-1338-DR August 7 Severe thunderstorms
Florida
Counties of Bay, Calhoun, Escambia, FEMA-1344-DR September 21 -
Franklin, Gulf, Jefferson, Leon, Okaloosa, Tropical Storm Helene October
4
and Walkulla
Counties of Broward, Collier, Miami- FEMA-1345-DR October 3 - 11
Dade, and Monroe Severe storms and
flooding
Georgia
Counties of Banks, Barrow, Bartow, FEMA-1311-DR January 2- 2-February
1
Butts, Carroll, Catossa, Chattooga, Severe winter storm
Cherokee, Clarke, Cobb, Dawson,
DeKalb, Douglas, Elbert, Fannin, Floyd,
Forsyth, Franklin, Fulton, Gilmer,
Gordon, Greene, Gwinnett, Habersham,
Hall, Hart, Haralson, Henry, Jackson,
Jasper, Jones, Lamar, Lumpkin, Monroe,
Newton, Oconee, Oglethorpe, Paulding,
Pickens, Pike, Rabun, Rockdale,
Spalding, Stephens, Taliaferro, Union,
Upson, Walker, Walton, White, and
Wilkes
Counties of Colquitt, Decatur, Grady, FEMA-1315-DR February 14
Mitchell, Tift, and Turner Severe storms and
tornadoes
Hawaii
Hawaii County FEMA-1348-DR October 28 - Severe storms and November
2
flooding
Idaho
Counties of Ada, Bannock, Bingham, FEMA-1341-DR July 27-September 26
Blaine, Boise, Clearwater, Custer, Wildfires
Elmore, Idaho, Jerome, Lemhi, Lewis,
Lincoln, Power, and Valley; and the Fort
Hall Indian Reservation
Illinois
Counties of Bureau, Cook, DeWitt, FEMA-3161-EM December 10 - 31
DuPage, Ford, Fulton, Grundy, Record/near record
Henderson, Henry, Iroquois, Kane, snow
Kankakee, Kendall, Lake, La Salle,
Livingston, Marshall, McDonough,
McHenry, McLean, Menard, Ogle, Peoria,
Stark, Will, and Winnebago
Indiana
Counties of Allen, Carroll, Cass, Elkhart, FEMA-3162- EM December 11 -
31
Fulton, Howard, Huntington, Jasper, Record/near record
Kosciusko, Lagrange, Lake, Miami, snow
Noble, Pulaski, St. Joseph, Steuben,
White, and Whitley
Kansas
Counties of Crawford, Labette, and FEMA-1327-DR April 19 - 20
Neosho Severe storms and
tornadoes
Kentucky
Counties of Ballard, Breckinridge, FEMA-1310-DR January 3 - 4
Carlisle, Crittenden, Daviess, Hancock, Tornadoes, severe
Henderson, Hopkins, Livingston, storms, torrential rains
Spencer, and Webster and flash flooding
Counties of Bath, Bourbon, Boyd, Carter, FEMA-1320-DR February 18-March 2
Fleming, Greenup, Harrison, Johnson, Severe storms and
Lawrence, Lewis, Mason, Nicholas, flooding
Oldham, Pendleton, Robertson, and Rowan
Louisiana
Parishes of Bienville, Claiborne, Lincoln, FEMA-1314-DR January 27 -
30
Ouachita, Richland, Union, Webster, and Severe winter storm
West Carroll
Parishes of Bienville, Bossier, Caddo, FEMA-1357-DR December
11 -
Claiborne, Lincoln, Ouachita, Union and Severe winter ice January 3, storm
2001
Webster
Maine
Counties of Androscoggin, Aroostock, FEMA-1326-DR March 28-April 26
Franklin, Kennebec, Oxford, Piscataquis, Severe storms,
flooding,
Somerset, and Washington and ice jams
Maryland
Baltimore City; and Counties of Anne FEMA-1324-DR January 25 - 30
Arundel, Baltimore, Calvert, Caroline, Severe winter storm
Charles, Dorchester, Frederick, Howard,
Kent, Montgomery, Prince Georges,
Queen Anne's, St. Mary's, and Talbot
Michigan
Counties of Oakland and Wayne FEMA-1346-DR September 10 - 11
Severe storms and
flooding
Minnesota
Counties of Becker, Chippewa, Clay, FEMA-1333-DR May 17-July 26
Clearwater, Dakota, Dodge, Faribault, Severe storms, flooding,
Fillmore, Freeborn, Houston, Mahnomen, and tornadoes
Mower, Norman, Ramsey, Roseau,
Winona, and Yellow Medicine; and the
White Earth Indian Reservation
Missouri
Counties of Crawford, Franklin, FEMA-1328-DR May 6 - 7
Gasconade, Jefferson, St. Charles, Ste. Severe thunderstorms
Genevieve, St. Francois, St. Louis and flash flooding
County, Warren, and Washington
Montana
Counties of Beaverhead, Big Horn, FEMA-1340-DR July 13-September 25
Blaine, Broadwater, Carbon, Carter, Wildfires
Cascade, Chouteau, Custer, Deer Lodge,
Fallon, Fergus, Flathead, Gallatin,
Garfield, Glacier, Golden Valley, Granite,
Hill, Jefferson, Judith Basin, Lake, Lewis
and Clark, Liberty, Lincoln, Madison,
Meagher, Mineral, Missoula, Musselshell,
Park, Petroleum, Phillips, Pondera,
Powder River, Powell, Prairie, Ravalli,
Rosebud, Sanders, Silver Bow, Stillwater,
Sweet Grass, Teton, Toole, Treasure,
Wheatland, and Yellowstone; and Indian
Reservations of the Blackfeet, Crow,
Flathead, Fort Belknap, Northern
Cheyenne, and Rocky Boy's
Counties of Carter, Fallon, Richland, FEMA-1350-DR October 31 -
Roosevelt, Sheridan, and Wibaux Severe winter storms November 20
New Jersey
Counties of Morris and Sussex FEMA-1337-DR August 12 - 21
Severe storms,
flooding
and mudslides
Counties of Atlantic, Bergen, Burlington, FEMA-3156-EM May 30 - November 1
Camden, Cape May, Cumberland, Essex, West Nile Virus
Gloucester, Hudson, Hunterdon, Mercer,
Middlesex, Monmouth, Morries, Ocean,
Passaic, Salem, Somerset, Sussex, Union,
and Warren
New Mexico
Counties of Bernalillo, Catron, Chaves, FEMA-3154-EM May 5 - July 7
Cibola, Colfax, Curry, BeBaca, Dona Severe fire threats
Ana, Eddy, Grant, Guadalupe, Harding,
Hidalgo, Lea, Lincoln, Los Alamos, Luna,
McKinley, Mora, Otero, Quay, Rio
Arriba, Roosevelt, San Juan, San Miquel,
Sandoval, Sante Fe, Sierra, Socorro, Taos,
Torrance, Union, and Valencia.
Counties of Bernalillo, Chaves, Cibola, FEMA-1329-DR May 5 - June 9
DeBaca, Dona Ana, Eddy, Guadalupe, Severe forest fire
Lincoln, Los Alamos, McKinley, Mora,
Otero, Rio Arriba, Sandoval, San Juan,
San Miguel, Santa Fe, Sierra, Socorro,
Taos, and Torrance
New York
Counties of Albany, Allegany, FEMA-1335-DR May 3 - August 12
Cattaraugus, Chenango, Columbia, Severe storms and
Dutchess, Erie, Essex, Greene, Herkimer, flooding
Lewis, Livingston, Madison,
Montgomery, Niagara, Oneida,
Onondaga, Orleans, Otsego, Rensselaer,
Schenectady, Schoharie, Steuben,
Sullivan, Tioga, Tompkins, Ulster, and
Yates
New York City; and Counties of Albany, FEMA-3155-EM May 22 - November 1
Allegany, Bronx, Broome, Cattaraugus, West Nile Virus
Cayuga, Chautauqua, Chenango,
Chemung, Clinton, Columbia, Cortland,
Delaware, Dutchess, Erie, Essex,
Franklin, Fulton, Genesee, Greene,
Hamilton, Herkimer, Jefferson, Kings,
Lewis, Livingston, Madison, Monroe,
Montgomery, Nassau, Niagara, Oneida,
Onondaga, Ontario, Orange, Orleans,
Oswego, Otsego, Putnam, Queens,
Rensselaer, Richmond, Rockland, St.
Lawrence, Saratoga, Schenectady,
Schoharie, Schuyler, Seneca, Steuben,
Suffolk, Sullivan, Tioga, Tompkins,
Ulster, Warren, Washington, Wayne,
Westchester, Wyoming, and Yates
Counties of Cattaraugus, Chautauqua, and FEMA-3157- EM November 19 -
21
Erie Near record snow
North Carolina
Counties of Alamance, Anson, Cabarrus, FEMA-1312-DR January 2- 4-February
1
Caswell, Chatham, Davidson, Durham, Severe winter storm
Edgecombe, Franklin, Granville,
Guilford, Halifax, Harnett, Hoke,
Johnston, Lee, Mecklenburg,
Montgomery, Moore, Nash, Northampton,
Orange, Person, Randolph, Richmond,
Rockingham, Scotland, Stanly, Union,
Vance, Wake, Warren, and Wilson
North Dakota
Counties of Barnes, Benson, Bottineau, FEMA-1334-DR April 5 - August 12
Burke, Burleigh, Cass, Cavalier, Dickey, Severe storms,
flooding
Eddy, Emmons, Foster, Grand Forks, and ground saturation
Griggs, Kidder, LaMoure, Logan,
McHenry, McIntosh, McLean, Morton,
Mountrail, Nelson, Oliver, Pembina,
Pierce, Ramsey, Ransom, Renville,
Richland, Rolette, Sargent, Sheridan,
Steele, Stutsman, Towner, Traill, Walsh,
Ward, and Wells; and Indian Reservations
of the Spirt Lake Tribal Reservation, the
Three Affiliated Tribes, and the Turtle
Mountain Band of the Chippewa.
Counties of Benson, Bowman, Cavalier, FEMA-1353-DR November 1 - 20
Divide, Golden Valley, McKenzie, Severe winter storms
Ramsey, Towner, and Williams and tornadoes
Ohio
Counties of Adams, Gallia, Jackson, FEMA-1321-DR February 18-March 2
Lawrence, Meigs, Pike, and Scioto Severe storms and flooding
Lucas County FEMA-1339-DR July 29 - August 2
Severe storms and flooding
Greene County FEMA-1343-DR September 20
Severe storms and a tornado
Counties of Caddo, Carter, Comanche, FEMA-1349-DR October 21 - 29
Cotton, Grady, Jackson, Jefferson, Kiowa, Severe storms and
McClain, and Tillman flooding
Oklahoma
Counties of Adair, Atoka, Bryan, Carter, FEMA-3158-EM December 25 -
Cherokee, Choctaw, Cleveland, Coal, Severe winter and ice
Cotton, Creek, Garvin, Grady, Haskell, storm
Hughes, Jefferson, Johnston, Latimer,
LeFlore, Lincoln, Love, Marshall,
McClain, McCurtain, McIntosh, Murray,
Muskogee, Okfuskee, Oklahoma,
Okmulgee, Pittsburg, Pontotoc,
Pottawatomie, Pushmataha, Seminole,
Sequoyah, Stephens, Tulsa, Wagoner, and
Washington
Counties of Caddo, Carter, Comanche, FEMA-1349-DR October 21 - 29
Cotton, Grady, Jackson, Jefferson, Kiowa, Severe storms and
McClain, Oklahoma, and Tillman flooding
Counties of Adair, Atoka, Beckham, FEMA-1355-DR December 25 -
Bryan, Caddo, Carter, Cherokee, Severe winter ice January storm 10,
2001
Choctaw, Cleveland, Coal, Comanche,
Cotton, Craig, Creek, Delaware, Garvin,
Grady, Greer, Harmon, Haskell, Hughes,
Jackson, Jefferson, Johnston, Latimer,
LeFlore, Lincoln, Love, Marshall, Mayes,
McClain, McCurtain, McIntosh, Murray,
Muskogee, Nowata, Okfuskee, Oklahoma,
Okmulgee, Ottawa, Pittsburg, Pontotoc,
Pottawatomie, Pushmataha, Rogers
Seminole, Sequoyah, Stephens, Tillman,
Tulsa, Wagoner, Washington, and Washita
South Carolina
Counties of Abbeville, Aiken, Allendale, FEMA-1313-DR January 2- 2-February
1
Bamberg, Barnwell, Berkley, Calhoun, Severe winter storm
Clarendon, Charleston, Collenton,
Cherokee, Chester, Chesterfield,
Darlington, Dillon, Dorchester, Edgefield,
Fairfield, Florence, Georgetown,
Greenwood, Kershaw, Lancaster, Laurens,
Lee, Lexington, Marion, Marlboro,
McCormick, Newberry, Orangeburg,
Richland, Saluda, Spartanburg, Sumter,
Union, Williamsburg, and York
South Dakota
Counties of Custer, Fall River, Jackson, FEMA-1330-DR April 18 - 20
Pennington, and Shannon Severe winter storm, flooding, landslides,
and mudslides
Tennessee
Counties of Anderson, Benton, Cheatham, FEMA-1331-DR May 23 - 31
Davidson, Henry, Hickman, Houston, Severe storms,
Jackson, Knox, Lake, Obion, Perry, tornadoes, and
flooding
Pickett, Stewart, Weakley
Texas
Tarrant County FEMA-1323-DR March 28 - 29
Severe storms, tornadoes, and flooding
Counties of Borden, Bowie, Carson, Cass, FEMA-1356-DR December 12 -
Cherokee, Cooke, Dawson, Delta, Gains, Severe winter ice January storm 15,
2001
Garza, Gray, Gregg, Grayson, Fannin,
Franklin, Harrison, Hopkins, Hunt,
Lamar, Lynn, Marion, Montague, Morris,
Panola, Rains, Red River, Rusk, Smith,
Titus, Upshur, and Wood
Vermont
Counties of Addison, Bennington, FEMA-1336-DR July 14 - 18
Orange, Rutland, Windham, and Windsor Severe storms and flooding
Counties of Bennington and Rutland FEMA-1358-DR December 16 - 18
Severe storms and flooding
Virginia
Cities of Alexandria, Colonial Heights, FEMA-1318-DR January 25 - 30
Danville, Emporia, Fairfax, Franklin, Severe winter storm
Fredericksburg, Hopewell, Lynchburg,
Manassas, Newport News, Norton,
Petersbrug, Richmond, Suffolk,
Williamsburg; and Counties of
Accomack, Albermarle, Alleghany,
Amelia, Amherst, Appomattox,
Arlington, Augusta, Bath, Bedford, Bland,
Botetourt, Brunswick, Buchanan,
Buckingham, Campbell, Caroline, Carroll,
Charles City, Charlotte, Chesterfield,
Clarke, Craig, Culpeper, Cumberland,
Dickenson, Dinwiddie, Essex, Fairfax,
Fauquier, Floyd, Fluvanna, Franklin,
Frederick, Giles, Goochland, Grayson,
Greene, Greensville, Halifax, Hanover,
Henrico, Henry, Highland, Isle of Wight,
James City, King George, King William,
King and Queen, Lancaster, Lee, Loudon,
Louisa, Lunenburg, Madison,
Mecklenburg, Middlesex, Montgomery,
Nelson, New Kent, Northampton,
Northumberland, Nottoway, Orange,
Patrick, Pittsylvania, Powhatan, Prince
Edward, Prince George, Prince William,
Pulaski, Rappahannock, Richmond,
Roanoke, Rockbridge, Rockingham,
Russell, Scott, Shenandoah, Smyth,
Southampton, Spotsylvania, Stafford,
Surry, Sussex, Tazewell, Warren,
Washington, Westmoreland, Wise,
Wythe, and York
West Virginia
Counties of Barbour, Braxton, Cabell, FEMA-1319-DR February 18 - 22
Calhoun, Doddridge, Gilmer, Harrison, Flooding, severe
storms,
Jackson., Kanawha, Lewis, Lincoln, and landslides
Marion, Mason, Monongalia, Pocohontas,
Preston, Putnam, Randolph, Ritchie,
Roane, Taylor, Tucker, Tyler, Upshur,
Wetzel, and Wirt
Wisconsin
Counties of Adams, Ashland, Barron, FEMA-1332-DR May 26 - July 19
Burnett, Columbia, Crawford, Dane, Severe storms, flooding,
Dodge, Forest, Grant, Green, Iowa, Iron, and tornadoes
Jackson, Juneau, Kenosha, Lafayette,
Milwaukee, Monroe, Oneida, Polk,
Racine, Richland, Rusk, Sauk, Sawyer,
Vernon, Walworth, Waukesha, and Washburn
Counties of Dane, Door, Green, Kenosha, FEMA-3163-EM December 11 -
31
Kewaunee, Manitowoc, Milwaukee, Record/near record
Racine, Rock, Sheboygan, and Walworth snow
Wyoming
Counties of Crook, Goshen, Platte, and FEMA-1351-DR October 31 -
Weston Severe winter storms November 20