This Information comes from Publication 4492-B Information for Affected Taxpayers in the Midwestern Disaster Areas.

A Midwestern Disaster Area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. See Tables 1 and 2 for a list of the counties included in the Midwestern Disaster Areas.

Table 1

The counties listed in Table 1 below are eligible for all tax provisions shown in this publication.

• Disaster Date:  05/02/2008
• Applicable State:  Arkansas
• Midwestern Disaster Areas:  Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren

• Disaster Date:  06/01/2008
• Applicable State:  Illinois
• Midwestern Disaster Areas:  Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago

• Disaster Date:  06/06/2008
• Applicable State:  Indiana
• Midwestern Disaster Areas:  Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne

• Disaster Date:  05/25/2008
• Applicable State:  Iowa
• Midwestern Disaster Areas:  Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright

• Disaster Date:  05/10/2008
• Applicable State:  Missouri
• Midwestern Disaster Areas:  Barry, Jasper, and Newton

• Disaster Date:  06/01/2008
• Applicable State:  Missouri
• Midwestern Disaster Areas:  Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon, and Webster

• Disaster Date:  05/22/2008
• Applicable State:  Nebraska
• Midwestern Disaster Areas:  Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders

• Disaster Date:  06/05/2008
• Applicable State:  Wisconsin
• Midwestern Disaster Areas:  Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago

Table 2

The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following.

• Charitable Giving Incentives
• Net Operating Losses
• Education Credits
• Recapture of Federal Mortgage Subsidy
• Tax Relief for Temporary Relocation
• Employee Retention Credit
• Employer Housing Credit and Exclusion
• Demolition and Clean-up Costs
• Increase in Rehabilitation Credit

• Disaster Date:  06/01/2008
• Applicable State:  Illinois
• Midwestern Disaster Areas:  Greene, Madison, Monroe, Pike, Randolph, St. Clair, and Scott

• Disaster Date:  06/06/2008
• Applicable State:  Indiana
• Midwestern Disaster Areas:  Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash

• Disaster Date:  05/25/2008
• Applicable State:  Iowa
• Midwestern Disaster Areas:  Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne

• Disaster Date:  05/22/2008
• Applicable State:  Kansas
• Midwestern Disaster Areas:  Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson

• Disaster Date:  06/06/2008
• Applicable State:  Michigan
• Midwestern Disaster Areas:  Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford

• Disaster Date:  06/07/2008
• Applicable State:  Minnesota
• Midwestern Disaster Areas:  Cook, Fillmore, Freeborn, Houston, Mower, and Nobles

• Disaster Date:  06/01/2008
• Applicable State:  Missouri
• Midwestern Disaster Areas:  Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Genevieve, St. Louis, the Independent City of St. Louis, Scott, Sullivan, and Worth

• Disaster Date:  04/23/2008
• Applicable State:  Nebraska
• Midwestern Disaster Areas:  Gage, Johnson, Morrill, Nemaha, and Pawnee

• Disaster Date:  05/22/2008
• Applicable State:  Nebraska
• Midwestern Disaster Areas:  Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York

• Disaster Date:  06/27/2008
• Applicable State:  Nebraska
• Midwestern Disaster Areas:  Dodge, Douglas, Sarpy, and Saunders

• Disaster Date:  06/05/2008
• Applicable State:  Wisconsin
• Midwestern Disaster Areas:  Lafayette