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5500 Preparer's Manual for 2012 Plan Years

5500 Preparer's Manual for 2012 Plan Years
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CCH® PENSION AND BENEFITS — 7/18/08

IRS grants tax relief to victims of storms and flooding in Missouri

The IRS has announced special tax relief for taxpayers within a seven-county disaster area in Missouri affected by severe storms and flooding on June 1, 2008. The Presidential Disaster Area consists of Clark, Lewis, Lincoln, Marion, Pike, Ralls and St. Charles counties. The relief extends until August 29, 2008, the deadlines for filing most returns and paying taxes otherwise due during the period of June 1, 2008, through August 29, 2008. For excise and employment deposits due during the period of June 1, 2008, through June 16, 2008, the IRS will waive the failure to deposit penalty if such deposits were made by June 16, 2008.