rr-00-15.pdf

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Part I
Section 165.--Losses
26 CFR 1.165-11: Election in respect of losses attributable
to a disaster.
Rev. Rul. 2000-15
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

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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 1999 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.
DRAFTING INFORMATION
The principal author of this revenue ruling is Timothy
Sheppard of the Office of Assistant Chief Counsel (Income Tax
and Accounting). For further information regarding this
revenue ruling, contact Robert M. Casey on (202) 622-4960 (not
a toll-free call).

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Disaster Areas Type of Date of
in 1999 Disaster Disaster
Arizona
County of Maricopa Severe storms, September 14-23
Arkansas
Counties of Bradley, Chicot, Severe storms, January 21-31
Clay, Columbia, Drew, Faulkner, tornadoes, and
Grant, Greene, Hempstead, high winds
Independence, Jackson, Jefferson,
Lafayette, Lonoke, Miller,
Monroe, Poinsett, Pulaski,
Randolph, St. Francis, Saline,
and White; and City of Beebe in
White County
California
Counties of Butte, Humboldt, Severe fires August 24-
Napa, Plumas, San Bernardino, November 29
Shasta, Tehama, Trinity, Tuolome,
and Yuba
Colorado
Counties of Bent, Crowley, Severe storms, April 29-May 19
Custer, Elbert, El Paso, Fremont, flooding,
Kiowa, Larimer, Las Animas, landslides,
Otero, Pueblo, and Weld and mudslides
Connecticut
Counties of Fairfield, High winds, September 16-21
Litchfield, and Hartford heavy rain and
with Tropical
Delaware
County of New Castle Hurricane September 15-17
Florida
Counties of Alachua, Baker, Bay, Fire hazards April 15-May 25
Bradford, Brevard, Broward,
Calhoun, Charlotte, Clay,
Collier, Columbia, Dade, De Soto,
Duval, Franklin, Gadsden,
Gilchrist, Glades, Gulf,
Hamilton, Hardee, Hendry,
flooding, and
high winds
flooding
associated
Storm Floyd
Floyd

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Highlands, Hillsbrough, Holms,
Indian River, Jackson, Jefferson,
Lee, Leon, Levy, Liberty,
Manatee, Marion, Martin, Monroe,
Nassau, Okeechobee Orange,
Osceola, Palm Beach Pinellas,
Polk, Putnam, Sarasota, Seminole,
St. Lucie, Swannee, Union,
Wakulla, Walton, and Washington
Counties of Brevard, Duval, Hurricane September 13-25
Flagler, Glades, Highlands, Floyd
Indian River, Martin, Nassau,
Palm Beach, St. Johns, St. Lucie,
and Volusia.
Counties of Broward and Dade Hurricane September 14-16
Counties of Brevard, Broward, Hurricane October 14-24
Collier, Dade, Flagler, Glades, Irene
Hendry, Highlands, Indian River,
Martin, Monroe, Okeechobee,
Orange, Osceola, Palm Beach,
Polk, St. Lucie, Seminole, and
Volusia
Counties of Charlotte, De Soto, Hurricane October 14-19
Hardee, Hillsborough, Lake, Lee, Irene
Manatee, Pasco, Pinellas, and
Sarasota
Georgia
Counties of Candler and Dooly Severe storms April 15
Counties of Bryan, Camden, Hurricane September 14-17
Chatham, Glynn, Liberty, and Floyd
McIntosh
Illinois
Counties of Adams, Brown, Bureau, Record/near January 1-15
Calhoun, Cass, Champaign, record snow
Christian, Cook, DeWitt, Douglas,
DuPage, Ford, Fulton, Greene,
Grundy, Hancock, Henderson,
Henry, Iroquois, Kane, Kankakee,
Kendall, Knox, Lake, La Salle,
Livingston, Logan, Macon,
Marshall, Mason, McDonough,
Floyd
and tornadoes

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McHenry, McLean, Mercer, Menard,
Morgan, Moultrie, Peoria, Piatt,
Pike, Putnam, Sangamon, Schuyler,
Scott, Shelby, Stark, Tazewell,
Vermillion, Warren, Will, and
Woodford
County of Jo Daviess Severe storms May 16-17
Indiana
Counties of Adams, Allen, Benton, Record/near January 1-15
Blackford, Boone, Carroll, Cass, record snow
Clay, Clinton, DeKalb, Delaware,
Elkhart, Fayette, Fountain,
Fulton, Grant, Hamilton, Hancock,
Hendricks, Henry, Howard,
Huntington, Jasper, Jay, Johnson,
Kosciusko, Lake, Lagrange,
LaPorte, Madison, Marion,
Marshall, Miami, Montgomery,
Morgan, Newton, Noble, Parke,
Porter, Pulaski, Putnam,
Randolph, Rush, St. Joseph,
Shelby, Starke, Steuben, Tipton,
Tippecanoe, Vermillion, Vigo,
Wabash, Warren, Wayne, Wells,
White, and Whitley
Iowa
Counties of Black Hawk, Bremer, Severe storms, May 16-29
Buchanan, Butler, Chickasaw, flooding, and
Clayton, Clinton, Crawford, tornadoes
Delaware, Dubuque, Fayette,
Harrison, Jones, Linn,
Montgomery, and Scott
Counties of Black Hawk, Bremer, Severe storms July 2-August
Buchanan, Butler, Cerro Gordo, and flooding 10
Chickasaw, Clayton, Crawford,
Fayette, Floyd, Harrison, Howard,
Jones, Linn, Mills, Mitchell,
Montgomery, Pottawattamie, Story,
Woodbury, and Worth
Kansas
Counties of Reno, Sedgwick, and Severe storms May 3-6
Sumner and tornadoes
and flash
flooding

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Louisiana
Parishes of Bossier, Caddo, Severe storms, April 3-7
Claiborne, De Soto, and Webster tornadoes, and
Maine
Counties of Androscoggin, Hurricane September 16-19
Cumberland, Kennebec, Oxford, and Floyd
Somerset
Maryland
Counties of Anne Arundel, Hurricane September 16-20
Calvert, Caroline, Cecil, Floyd
Charles, Harford, Kent, Queen
Anne’s, Somerset, St. Mary’s, and
Talbot
Massachusetts
County of Worcester Fire December 3-13
Michigan
Counties of Alcona, Allegan, Near record January 2-15
Arenac, Barry, Berrien, Cass, snow
Crawford, Ionia, Iosco, Jackson,
Kalamazoo, Kent, Lawrence,
Lenawee, Macomb, Marquette,
Mecosta, Monroe, Montmorency,
Muskegeon, Newaygo, Oakland,
Oceana, Ogemaw, Osceola, Oscoda,
Otsego, Ottawa, St. Joseph, Van
Buren, Washtenaw, and Wayne
Minnesota
Counties of Kittston, Marshall, Severe ice March 1-May 30
Pennington, Polk, Red Lake, and storms,
Roseau flooding and
heavy rains
Counties of Aitkin, Beltrami, Severe storms, July 4-August 2
Cass, Clay, Cook, Hubbard, winds, and
Itasca, Lake, and St. Louis flooding
Missouri
Counties of Andrew, Cole, Iron, Severe storms April 3-14
Macon, Madison, and Osage and flooding
Nebraska
Counties of Burt, Douglas, and Severe storms August 6-9
Washington and flooding
flooding

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Nevada
County of Clark Severe storms July 8-16
New Hampshire
Counties of Belknap, Cheshire, Tropical Storm September 16-18
and Grafton Floyd
New Jersey
Counties of Atlantic, Bergen, Hurricane September 16-18
Burlington, Camden, Cape May, Floyd
Cumberland, Essex, Glouscester,
Hudson, Hunterdon, Mercer,
Middlesex, Monmouth, Morris,
Ocean, Passaic, Salem, Somerset,
Sussex, Union, and Warren
New Mexico
Counties of Dona Ana, Luna, Mora, Severe storms July 16-August
Rio Arriba, San Juan, Sandoval, and flooding 7
and Sierra; and the Mescalero
Apache Reservation
New York
Counties of Cattaraugus, Near recod January 1-15
Chautauqua, Erie, Genesee, snow
Jefferson, Lewis, Niagara,
Orleans, St. Lawrence, and
Wyoming
Counties of Livingston, Monroe, Near record March 3-6
Ontario, Orleans, Wayne, and snow
Wyoming
Counties of Albany, Dutchess, Hurricane September 16-18
Essex, Greene, Nassau, Orange, Floyd
Putnam, Rensselaer, Rockland,
Schenectady, Schoharie, Suffolk,
Ulster, Warren, and Westchester
North Carolina
Counties of Beaufort, Brunswick, Hurricane August 29-
Carteret, Craven, Currituck, Dennis September 11
Dare, Hyde, New Hanover, Onslow,
Pamlico, and Pender
Counties of Alamance, Anson, Hurricane September, 15-
Beaufort, Bertie, Bladen, Floyd November 2
Brunswick, Camden, Carteret,
Caswell, Chatham, Chowan,
and flash
flooding

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Columbus, Craven, Cumberland,
Currituck, Dare, Davidson,
Duplin, Durham, Edgecombe,
Forsyth, Franklin, Gates,
Granville, Greene, Guilford,
Halifax, Harnett, Hertford, Hoke,
Hyde, Johnston, Jones, Lee,
Lenoir, Martin, Montgomery,
Moore, Nash, New Hanover,
Northampton, Onslow, Orange,
Pamlico, Pasquotank, Pender,
Perquimans, Person, Pitt,
Randolph, Richmond, Robeson,
Rockingham, Rowan, Sampson,
Scotland, Stanly, Stokes,
Tyrrell, Union, Vance, Wake,
Warren, Washington, Wayne, and
Wilson
North Dakota
Counties of Barnes, Benson, Severe storms, March 1-July 19
Bottineau, Burke, Burleigh, Cass, flooding, snow
Cavalier, Dickey, Divide, Eddy, and ice,
Emmons, Foster, Grand Forks, ground
Griggs, Kidder, LaMoure, Logan, saturation,
McHenry, McIntosh, McLean, landslides,
Mercer, Morton, Mountrail, mudslides, and
Nelson, Pembina, Pierce, Ramsey, tornadoes
Ransom, Renville, Richland,
Rolette, Sargent, Sheridan,
Sioux, Steele, Stutsman, Towner,
Traill, Walsh, Ward, Wells, and
Williams; and the Indian
Reservations of the Spirit Lake
Sioux Tribe, Standing Rock Soiux
(that portion of the reservation
that lies within the State of
North Dakota), Three Affiliated
Tribes, and Turtle Mountain Band
of Chippewa
Oklahoma
Counties of Caddo, Canadian, Tornadoes and May 3-5
Cleveland, Craig, Creek, Grady, severe storms
Kingfisher, Latimer, Le Flore,
Lincoln, Logan, McClain, Noble,
Oklahoma, Okmulgee, Ottawa, Payne
Pottawatomie, and Tulsa

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Pennsylvania
Counties of Juniata and McKean Severe storms August 20-21
Counties of Dauphin, Lycoming, Severe flash September 6-7
Northumberland, Snyder, and Union flooding
Counties of Berks, Bucks, Hurricane September 16-29
Chester, Delaware, Lancaster, Floyd
Montgomery, Philadelphia, and
York
Puerto Rico
All 78 municipalities Hurricane November 17-20
South Carolina
Counties Allendale, Bamberg, Hurricane September 14-30
Barnwell, Beaufort, Berkeley, Floyd
Calhoun, Charleston,
Chesterfield, Clarendon,
Colleton, Darlington, Dillon,
Dorchester, Florence, Georgetown,
Hampton, Horry, Jasper, Kershaw,
Lee, Lexington, Marion, Marlboro,
Orangeburg, Richland, Sumter, and
Williamsburg
South Dakota
County of Shannon and the Pine Severe storms, June 4-18
Ridge Indian Reservation tornadoes, and
Tennessee
Counties of Benton, Carroll, Severe storms, January 17-
Crockett, Decatur, Dickson, tornadoes, and February 1
Fayette, Franklin, Giles, high winds
Hardeman, Haywood, Henderson,
Houston, Humphreys, Jackson,
Lauderdale, Lawrence, Lewis,
Madison, Maury, Montgomery,
Perry, Stewart, Warren, and Wayne
Counties of Cheatham, Chester,
Davidson, Decatur, Dickson, Severe storms, May 5-19
Hardeman, Hardin, Henderson, tornadoes, and
Hickman, Houston, Humphreys, flooding
and flooding
assoicated
with Tropical
Depression
Dennis
Lenny
flooding

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Lawrence, McNairy, Perry,
Stewart, Sumner, White, and
Williamson
Texas
Counties of Bowie, Gregg, Red Severe storms May 4
River, and Titus and tornadoes
Counties of Anderson, Andrews, Extreme fire August 1-
Angelina, Archer, Armstrong, hazards December 10
Austin, Bailey, Bandera, Bastrop,
Baylor, Bell, Bexar, Blanco,
Borden, Bosque, Bowie, Brazoria,
Brazos, Brewster, Briscoe, Brown,
Burleson, Burnet, Caldwell,
Calhoun, Callahan, Camp, Carson,
Cass, Castro, Chambers, Cherokee,
Childress, Clay, Cochran, Coke,
Coleman, Collin, Collingsworth,
Colorado, Comal, Comanche,
Concho, Cooke, Coryell, Cottle,
Crane, Crockett, Crosby,
Culberson, Dallam, Dallas,
Dawson, Deaf Smith, Delta,
Denton, DeWitt, Dickens, Donley,
Eastland, Ector, Edwards, El
Paso, Ellis, Erath, Falls,
Fannin, Fayette, Fisher, Floyd,
Foard, Fort Bend, Franklin,
Freestone, Gaines, Galveston,
Garza, Gillespie, Glasscock,
Gonzales, Gray, Grayson, Gregg,
Grimes, Guadalupe, Hale, Hall,
Hamilton, Hansford, Hardeman,
Hardin, Harris, Harrison,
Hartley, Haskell, Hays, Hemphill,
Henderson, Hill, Hockley, Hood,
Hopkins, Houston, Howard,
Hudspeth, Hunt, Hutchinson,
Irion, Jack, Jackson, Jasper,
Jeff Davis, Jefferson, Johnson,
Jones, Kaufman, Kendall, Kent,
Kerr, Kimble, King, Kinney, Knox,
Lamar, Lamb, Lampasas, Lavaca,
Lee, Leon, Liberty, Limestone,
Lipscomb, Llano, Loving, Lubbock,
Lynn, Madison, Marion, Martin,
Mason, Matagorda, McCulloch,
McLennan, Medina, Menard,
Midland, Milam, Mills, Mitchell,
Montague, Montgomery, Moore,

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Morris, Motley, Nacogdoches,
Navarro, Newton, Nolan,
Ochiltree, Oldham, Orange, Palo
Pinto, Panola, Parker, Parmer,
Pecos, Polk, Potter, Presidio,
Rains, Randall, Reagan, Real, Red
River, Reeves, Roberts,
Robertson, Rockwall, Runnels,
Rusk, Sabine, San Augustine, San
Jacinto, San Saba, Schleicher,
Scurry, Shackelford, Shelby,
Sherman, Smith, Somerveil,
Stephens, Sterling, Stonewall,
Sutton, Swisher, Tarrant, Taylor,
Terrell, Terry, Throckmorton,
Titus, Tom Green, Travis,
Trinity, Tyler, Upshur, Upton,
Uvalde, Val Verde, Van Zandt,
Victoria, Walker, Waller, Ward,
Washington, Wharton, Wheeler,
Wichita, Wilbarger, Williamson,
Wilson, Winkler, Wise, Wood,
Yoakum, and Young
Counties of Aransas, Brooks, Severe storms August 21-26
Cameron, Duval, Hidalgo, Jim and flooding
Hogg, Jim Wells, Kenedy, Kleberg, caused by
Nueces, San Patricio, Webb, and Hurricane Bret
Willacy
U.S. Virgin Islands
The U.S. Virgin Islands Hurricane November 16-20
Utah
County of Salt Lake Tornado, August 11
Vermont
Counties of Bennington, Severe storms September 16-21
Caledonia, Essex, Lamoille, and flooding
Orange, Orleans, Rutland, associated
Washington, Windham, and Windsor with Hurricane
Virginia
City of Hampton Tropical Storm August 27-
Dennis September 13
Lenny
severe
thunderstorms,
and hail
Floyd

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Counties of Accomack, Brunswick, Hurricane September 13-26
Caroline, Charles City, Floyd
Chesterfield, Dinwiddie, Essex,
Fairfax, Gloucester, Greenville,
Halifax, Hanover, Henrico, Isle
of Wight, James City, King and
Queen, King George, King William,
Lancaster, Lunenberg, Mathews,
Mecklenburg, Middlesex, New Kent,
Northampton, Northumberland,
Prince George, Richmond,
Southampton, Surry, Sussex,
Westmoreland, and York, and
Cities of Chesapeake City,
Colonial Heights, Emporia,
Franklin, Hampton, Hopewell,
Newport News, Norfolk,
Petersburg, Poquoson, Portsmouth,
Richmond, Suffolk, Virginia
Beach, and Williamsburg
Wisconsin
Counties of Ashland, Bayfield, Severe storms, July 4-31
Douglas, Florence, Iron, Oneida, straight-line
Price, Rusk, Sawyer, and Vilas winds, and
flooding