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Specifically, the relief postpones until January 5, 2009, certain deadlines for taxpayers who reside or have a business in the disaster area. The postponement applies to return filing, tax payment and certain other time- sensitive acts due on or after September 7, 2008, and before January 5, 2009–– including individual estimated tax returns and corporate tax returns that were due September 15, and extended individual returns due Oct. 15.