The Internal Revenue Service says victims of storms and flooding on O'ahu last month may qualify for federal tax relief.

President Bush on Jan. 5 declared the City and County of Honolulu a disaster area, clearing the way for federal assistance.

As a result, the IRS is postponing until Feb. 9 certain deadlines for taxpayers who reside in or have a business in the disaster area.

The postponement applies to return filing, tax payment and certain other matters otherwise due between Dec. 10, 2008, and Feb. 9, 2009.

In addition, the IRS will waive the failure-to-deposit penalties for employment and excise deposits due on or after Dec. 10, 2008, and on or before Dec. 29, 2008, as long as the deposits were made by Dec. 29.

IRS computer systems automatically identify taxpayers in the disaster area and apply automatic filing and payment relief.

Affected taxpayers who reside or have a business outside of the covered disaster area must call the IRS disaster hot line at 866-562-5227 to request tax relief.

State civil defense said in December that more than 240 O'ahu homes sustained major damage or were destroyed by flooding Dec. 11 and 13 that was brought on by heavy rain.

There was minor damage to almost 300 homes, civil defense said at the time.

A total damage estimate was still pending.