Internal Revenue Service
Revenue Ruling
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smRev. Rul. 2002-11, 2002-10 I.R.B. 608
Internal Revenue Service (I.R.S.)
Revenue Ruling
ELECTION IN RESPECT OF LOSSES ATTRIBUTABLE TO A DISASTER
Published: March 11, 2002
Section 165.--Losses, 26 CFR 1.165-11: Election in respect of losses attributable to a disaster.
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster or emergency areas during 2001 under the Disaster Relief and Emergency Assistance Act.
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 2001 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.
A list of the areas warranting assistance under the Act is available at the Federal Emergency Management Agency Internet site at www.fema.gov. Accordingly, the Internal Revenue Service requests comments regarding the need for future publication of this revenue ruling. Comments should be submitted by May 1, 2002, either to:
Internal Revenue Service
P. O. Box 7604
Ben Franklin Station
Washington, DC 20044
Attn: CC:PA:T:CRU (ITA)
Room 5041 or electronically via the Service internet site at: Notice.Comments @irscounsel.treas.gov (the Service comments e-mail address). All comments will be available for public inspection and copying.
FURTHER INFORMATION
For further information regarding this revenue ruling, contact James Roy at (202) 622-4950 (not a toll-free call).
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Disaster Area Disaster Disaster
Description Date
Alabama
Counties of Blount, Fayette, Jefferson, Lamar, FEMA-1362-DR February
Tuscaloosa, and Walker Severe 16-17
storms and
flooding
Counties of Autauga, Blount, Butler, Calhoun, FEMA-1399-DR November
Cherokee, Clay, Dale, DeKalb, Etowah, Fayette, Severe 24-Dece-
Jefferson, Lamar, Lawrence, Madison, Marion, storms and mber 12
Marshall, St. Clair, Talladega, and Winston tornadoes
Arkansas
Counties of Bradley, Clark, Cleveland, Columbia, FEMA-1363-DR February
Conway, Craighead, Dallas, Drew, Franklin, Severe 14-March
Hempstead, Hot Spring, Lafayette, Lincoln, Little storms and 21
River, Miller, Nevada, Newton, Ouachita, Polk, flooding
Prairie, Union, and White
Colorado
Counties of Baca, Bent, Cheyenne, Crowley, Kiowa, FEMA-1374-DR April
Lincoln, Logan, Morgan, Phillips, Prowers, Severe 11-22
Sedgwick, Washington, Weld, and Yuma storms
District of Columbia
All FEMA-1389-DR August
Flooding 10-12
Florida
Counties of Alachua, Baker, Bradford, Brevard, FEMA-1359-DR December
Broward, Charlotte, Citrus, Clay, Collier, Severe 1, 2000-
Columbia, DeSoto, Dixie, Duval, Flagler, freeze -January
Gilchrist, Glades, Hamilton, Hardee, Hendry, 25, 2001
Hernando, Highlands, Hillsborough, Indian River,
Lafayette, Lake, Lee, Levy, Manatee, Marion,
Martin, Miami-Dade, Monroe, Nassau, Okeechobee,
Orange, Osceola, Palm Beach, Pasco, Pinellas,
Polk, Putnam, Sarasota, Seminole, St. Johns, St.
Lucie, Sumter, Suwannee, Union, and Volusia
Counties of Bay, Calhoun, Gadsden, Holmes, FEMA-1381-DR June 11-15
Jefferson, Leon, Liberty, Wakulla, and Washington Tropical
Storm
Allison
Counties of Charlotte, Collier, DeSoto, Flagler, FEMA-1393-DR September
Hardee, Highlands, Lee, Manatee, Putnam, St. Tropical 13-21
Johns, and Sarasota Storm
Gabrielle
Guam
All FEMA-1397-DR October 13
Earthquake
Illinois
Counties of Adams, Calhoun, Carroll, Hancock, FEMA-1368-DR April
Henderson, Jo Daviess, Mercer, Pike, Rock Island, Flooding 18-May
and Whiteside 29
Iowa
Counties of Allamakee, Buchanan, Calhoun, Clayton, FEMA-1367-DR April
Clinton, Des Moines, Dubuque, Grundy, Henry, Severe 8-May 29
Humboldt, Jackson, Lee, Louisa, Lucas, Muscatine, storms and
Palo Alto, Pottawattamie, Ringgold, Sac, Scott, flooding
Union, Wapello, and Webster
Kansas
County of Barton FEMA-1366-DR April
Severe 21-May 1
storms and
tornado
Kentucky
Counties of Bath, Clay, Elliot, Estill, Floyd, FEMA-1388-DR July 27-A-
Harrison, Johnson, Knott, Lawrence, Letcher, Severe ugust 23
Lewis, Livingston, Mason, Menifee, Perry, Pike, storms and
Powell, Rockcastle, Rowan, and Whitley flooding
Louisiana
Parishes of Bienville, Bossier, Caddo, Claiborne, FEMA-1357-DR December
Lincoln, Ouachita, Union, and Webster Severe 11, 200-
winter 0-Janua-
storm ry 3,
2001
Parishes of Ascension, Assumption, Beauregard, East FEMA-1380-DR June 5-22
Baton Rouge, East Feliciana Parish, Iberia, Tropical
Iberville, Jefferson, Lafayette, Lafourche, Storm
Livingston, Orleans, Pointe Coupee, St. Bernard, Allison
St. Charles, Saint Helena, St. James, St. John the
Baptist, St. Martin, St. Mary, St. Tammany,
Tangipahoa, Terrebonne, Vermillion, Washington,
West Baton Rouge, and West Feliciana
Maine
Counties of Franklin, Kennebec, Oxford, Penobscot, FEMA-1371-DR March 5-31
Washington, and York Severe
storms and
flooding
Counties of Androscoggin, Aroostook, Cumberland, FEMA-3164-EM March 5-31
Franklin, Hancock, Lincoln, Oxford, Penobscot, Severe
Piscoataquis, Sagadahoc, Somerset, Washington, and winter
York storm
Massachusetts
Counties of Berkshire, Essex, Franklin, Hampshire, FEMA-3165-EM March 5-7
Middlesex, Norfolk, and Worcester Snowstorm
Counties of Bristol, Essex, Middlesex, Norfolk, FEMA-1364-DR March
Plymouth, Suffolk, and Worcester Severe 5-April
storms and 16
flooding
Minnesota
Counties of Aitkin, Anoka, Beltrami, Benton, Big FEMA-1370-DR March
Stone, Brown, Carlton, Carver, Chippewa, Chisago, Flooding 23-July
Clay, Clearwater, Crow Wing, Dakota, Dodge, 3
Douglas, Faribault, Freeborn, Grant, Goodhue,
Hennepin, Houston, Isanti, Kanabec, Kandiyohi,
Kittson, Koochiching Olmstead, Lac qui Parle, Lake
of Woods, McLeod, Meeker, Mille Lacs, Morrison,
Mower, Nicollet, Noble, Norman, Otter Tail, Pine,
Polk, Ramsey, Red Lake, Redwood, Renville, Rice,
Roseau, Scott, Sibley, St. Louis, Stearns,
Stevens, Swift, Todd, Traverse, Wabasha,
Washington, Wilkin, Winona, Wright, and Yellow
Medicine; Fond du Lac Indian Reservation, Mille
Lacs Indian Reservation, Red Lake Indian
Reservation, and White Earth Indian Reservation;
and Tribal Governments of Prairie Island and Upper
Sioux
Mississippi
Counties of Amite, Alcorn, Attala, Bolivar, Calhoun, FEMA-1360-DR February
Carroll, Chickasaw, Choctaw, Clay, Coahoma, Tornadoes 16
Forrest, Franklin, Grenada, Holmes, Humphreys, and severe
Itawamba, Jones, Lafayette, Lamar, Lee, Leflore, storms
Lincoln, Lowndes, Madison, Marion, Monroe,
Neshoba, Noxubee, Oktibbeha, Panola, Pearl River,
Perry, Pike, Pontotoc, Prentiss, Quitman, Scott,
Sunflower, Tallahatchie, Tate, Tippah, Tishomingo,
Union, Walthall, Washington, Webster, Wilkinson,
Winston, Yalobusha, and Yazoo
Counties of Attala, Holmes, Leake, Lee, Neshoba, and FEMA-1365-DR April 3-5
Pontotoc Severe
storms and
flooding
Counties of George, Hancock, Harrison, Jackson, and FEMA-1382-DR June 6-13
Pearl River Tropical
Storm
Allison
Counties of Benton, Bolivar, Coahoma, DeSoto, FEMA-1398-DR November
Grenada, Hinds, Humphreys, Lafayette, Leake, Severe 24-25
Marshall, Madison, Panola, Prentiss, Quitman, storms and
Scott, Sunflower, Tallahatchie, Tate, Tippah, tornadoes
Tunica, and Washington
Montana
County of Big Horn and Crow Indian Reservation FEMA-1377-DR April 8-9
Severe
storms
Counties of Gallatin, Missoula, and Powell FEMA-1385-DR June 3-14
Severe
storms
Nebraska
Counties of Banner, Blaine, Box Butte, Brown, Chase, FEMA-1373-DR April
Cherry, Cheyenne, Custer, Deuel, Dundy, Gage, Severe 10-23
Garden, Hayes, Hooker, Johnson, Keith, Keya Paha, storms
Kimball, Lincoln, Logan, McPherson, Morrill,
Nuckolls, Perkins, Rock, Saline, Sioux, and Thomas
Dakota County FEMA-1394-DR August
Severe 17-18
storms and
flooding
New Hampshire
Counties of Cheshire, Coos, Grafton, Hillsborough, FEMA-3166-EM March 5-7
Merrimack, Rockingham, and Strafford Snowstorm
New Jersey
All counties FEMA-3169-EM September
Terrorist 11
attack
New York
Counties of Albany, Allegany, Bronx, Broome, FEMA-1391-DR September
Cattaraugus, Cayuga, Chautauqua, Chemung, Terrorist 11
Chenango, Clinton, Columbia, Cortland, Delaware, attack
Dutchess, Erie, Essex, Franklin, Fulton, Genesee,
Greene, Hamilton, Herkimer, Jefferson, Kings,
Lewis, Livingston, Madison, Monroe, Montgomery,
Nassau, New York, Niagara, Oneida, Onondaga,
Ontario, Orange, Orleans, Oswego, Otsego, Putnam,
Queens, Rensselaer, Richmond, Rockland, Saratoga,
Schenectady, Schoharie, Schuyler, Seneca, St.
Lawrence, Steuben, Suffolk, Sullivan, Tioga,
Tompkins, Ulster, Warren, Washington, Wayne,
Westchester, Wyoming, and Yates
North Dakota
Counties of Adams, Barnes, Benson, Bottineau, FEMA-1376-DR March
Burleigh, Cass, Cavalier, Dickey, Eddy, Foster, Floods 1-August
Golden Valley, Grand Forks, Grant, Griggs, Kidder, 9
La Moure, Logan, McHenry, McLean, Morton,
Mountrail, Nelson, Pembina, Pierce, Ramsey,
Ransom, Richland, Rolette, Sargent, Sheridan,
Steele, Stutsman, Towner, Traill, Walsh, and
Wells; and Indian Reservations of the Spirit Lake
Tribe and of the Turtle Mountain Band of Chippewa
Ohio
Counties of Brown, Butler, Clermont, and Hamilton FEMA-1390-DR July 17-18
Severe
storms and
flooding
Oklahoma
Counties of Adair, Atoka, Beckham, Blaine, Bryan, FEMA-1355-DR December
Caddo, Canadian, Carter, Cherokee, Choctaw, Severe 25, 200-
Cleveland, Coal, Comanche, Cotton, Craig, Creek, winter 0-Janua-
Custer, Delaware, Garfield, Garvin, Grady, Greer, storm ry 10,
Harmon, Haskell, Hughes, Jackson, Jefferson, 2001
Johnston, Kay, Kingfisher, Kiowa, Latimer,
LeFlore, Lincoln, Logan, Love, Lowe, Marshall,
Mayes, McClain, McCurtain, McIntosh, Murray,
Muskogee, Nowata, Ofuskee, Oklahoma, Okmulgee,
Osage, Ottawa, Pawnee, Payne, Pittsburg, Pontotoc,
Pottawatomie, Pushmataha, Roger Mills, Rogers,
Seminole, Sequoyah, Stephens, Tillman, Tulsa,
Wagoner, Washington, and Washita
Counties of Alfalfa, Atoka, Beaver, Beckham, Blaine, FEMA-1384-DR May 27-30
Bryan, Caddo, Canadian, Carter, Choctaw, Cimarron, Severe
Coal, Comanche, Cotton, Custer, Dewey, Ellis, storms
Garfield, Garvin, Grady, Harper, Haskell, Jackson,
Jefferson, Johnston, Kingfisher, Kiowa, Latimer,
LeFlore, Love, Major, Marshall, McClain,
McCurtain, Murray, Muskogee, Okfuskee, Oklahoma,
Okmulgee, Payne, Pittsburg, Pushmataha, Roger
Mills, Stephens, Texas, Tillman, Washita, and
Woodward
County of Washita FEMA-1395-DR October
Severe 9-10
storms and
flooding
Pennsylvania
Counties of Bucks and Montgomery FEMA-1383-DR June 15-17
Tropical
Storm
Allison
Puerto Rico
Municipalities of Adjuntas, Anasco, Cabo Rojo, FEMA-1372-DR May 6-11
Guanica, Guayanilla, Hormigueros, Lajas, Lares, Flooding
Las Marias, Maricao, Moca, Rincon, Sabana Grande,
San German, and Yauco
Municipalities of Aguas Buenas, Barranquitas, FEMA-1396-DR November
Bayamon, Ciales, Corozal, Jayuya, Juncos, Morovis, Severe 7-9
Naranjito, Orocovis, San Lorenzo, Utuado, and Vega storms and
Alta flooding
South Dakota
Counties of Beadle, Brookings, Brown, Buffalo, FEMA-1375-DR March
Clark, Codington, Day, Deuel, Edmunds, Grant, Severe 1-April
Gregory, Hamlin, Hanson, Jerauld, Kingsbury, storms 30
Marshall, Mellette, Moody, Roberts, Sanborn,
Spink, Todd, Tripp, and Turner
Tennessee
Counties of Carter, Cocke, Greene, Johnson, Shelby, FEMA-1387-DR July 27-A-
Unicoi, and Washington Severe ugust 22
storms and
flooding
Texas
Counties of Armstrong, Bailey, Bowie, Borden, FEMA-1356-DR December
Briscoe, Carson, Cass, Cherokee, Cooke, Crosby, Severe 12, 200-
Dawson, Deaf Smith, Delta, Fannin, Floyd, winter 0-Janua-
Franklin, Gains, Garza, Gray, Grayson, Gregg, storm ry 15,
Hall, Harrison, Hemphill, Hopkins, Hunt, Lamar, 2001
Lynn, Marion, Montague, Morris, Nacogdoches,
Oldham, Panola, Parmer, Potter, Rains, Randall,
Red River, Rusk, San Augustine, Shelby, Smith,
Titus, Upshur, and Wood
Counties of Anderson, Angelina, Brazoria, Cherokee, FEMA-1379-DR June
Chambers, Fort Bend, Galveston, Grimes, Hardin, Severe 5-July
Harris, Harrison, Houston, Jasper, Jefferson, storms and 20
Leon, Liberty, Madison, Montgomery, Nacogdoches, flooding
Newton, Orange, Polk, Sabine, San Augustine, San
Jacinto, Shelby, Smith, Trinity, Tyler, Walker,
and Waller
Vermont
Counties of Addison, Bennington, Chittenden, Grand FEMA-3167-EM March 5-7
Isle, Lamoille, Orleans, Rutland, Windham, and Snowstorm
Windsor
Virginia
Counties of Bath, Buchanan, Dickenson, Lee, Russell, FEMA-1386-DR July
Scott, Smyth, Tazewell, Washington, and Wise Severe 8-August
storms and 27
flooding
County of Arlington FEMA-1392-DR September
Terrorist 11
attack
Washington
Counties of Benton, Chelan, Clallam, Clark, Cowlitz, FEMA-1361-DR February
Grays Harbor, Island, Jefferson, King, Kitsap, Earthquake 28-March
Kittitas, Lewis, Mason, Pacific, Pierce, Skagit, 16
Skamania, Snohomish, Thurston, Wahkiakum, Whatcom,
and Yakima
West Virginia
Counties of Boone, Cabell, Calhoun, Clay, Doddridge, FEMA-1378-DR May 15-Se-
Fayette, Greenbrier, Kanawha, Lincoln, Logan, Severe ptember
Marion, Mason, McDowell, Mercer, Mingo, Nicholas, storms and 4
Preston, Putnam, Raleigh, Roane, Summers, Taylor, flooding
Wayne, and Wyoming
Wisconsin
Counties of Adams, Ashland, Barron, Bayfield, FEMA-1369-DR April
Buffalo, Burnett, Calumet, Chippewa, Clark, Flooding 10-July
Crawford, Douglas, Dunn, Grant, Iron, Jackson, 6
Juneau, La Crosse, Outagamie, Pepin, Pierce, Polk,
Portage, Rusk, St. Croix, Taylor, Trempealeau,
Vernon, Washburn, Waupaca, Waushara, Winnebago,
and Wood
Rev. Rul. 2002-11, 2002-10 I.R.B. 608