The relief is granted to taxpayers who reside or have a business in the specified counties of certain states. Penalties are waived for filings or payments due during a certain period, so long as the filings or payments were completed by the end of that period. In addition, failure-to-deposit penalties are waived for employment and excise tax deposits that were due during a specified period, as long as the deposits were made by the end of that period. Such relief is also extended to taxpayers not located in the covered disaster area, but whose records necessary to meet an affected deadline are located there. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster areas, and any individual visiting the covered disaster area who was killed or injured as a result of the disaster, are also entitled to relief.Related posts:US Disaster Areas Get Extended DeadlineAlabama and Tennessee Storm Victims Eligible for IRS Disaster ReliefOklahoma: Storm Victims Eligible for IRS Disaster Relief