Taxpayers in 25 Florida counties -- Brevard, Charlotte, Collier, DeSoto, Dixie, Duval, Glades, Hardee, Hendry, Highlands, Indian River, Lake, Lee, Levy, Manatee, Monroe, Okeechobee, Orange, Osceola, Pasco, Polk, St. Johns, Sarasota, Seminole and Volusia -- generally will have until October 15 to file tax returns and submit tax payments. The IRS will abate interest and any late filing or late payment penalties that would apply.

Affected taxpayers include individuals and businesses located in the disaster area, those whose tax records are located in the disaster area, and relief workers. The same relief will also apply to any places added to the disaster area.

• The Federal Tax Deposit (FTD) penalty waiver period for employment and excise tax deposits is Aug. 11-23, 2004.
• The extension period for returns and other tax payments is Aug. 11 – Oct. 15, 2004.
• The disaster designation for this area is "Bonnie/Charley" -- taxpayers mark certain relief-related forms with this designation.

Relief provisions are listed at IRS.gov.