Several major corporations have contacted Iowa officials to say they’ve lost their tax records in the World Trade Center attack. Businesses submit sales taxes and corporate income taxes to the state either monthly or quarterly. Renee Mulvey of the Iowa Department of Revenue and Finance says businesses that can’t file because tax records were destroyed or can’t be accessed may have the penalties for late filing waived. Businesses not able to file their taxes on time should write “disaster area” at the top of returns when they do finally file.Mulvey says the forms from affected businesses will be handled on a case-by-case basis. She says the fastest way to get a form is via the state website, or you can call their office. Mulvey says her agency can help with electronic funds transfers, too, if a business is unable to make a payment because of the attacks on New York’s financial district.