This article was published by the IRS.
Although hurricane season is underway, disasters can happen anywhere and anytime. IRS.gov has information disaster survivors may need, including information about disaster-related filing extensions and tax relief.
IRS.gov webpages
These IRS.gov webpages have tax-related disaster relief information:
- IRS news from around the nation: News about disaster relief and tax provisions that affect certain states.
- Tax relief in disaster situations: Information on the most recent tax relief provisions for taxpayers affected by disasters.
- Frequently asked questions for disaster survivors: Answers to questions and links to resources for people affected by a disaster.
- Reconstructing records after a natural disaster or casualty loss: Help for people who need to reconstruct their financial records after a disaster. This may be essential for properly documenting a tax-deductible loss, supporting various tax-related transactions or getting federal assistance or insurance reimbursement.
Publications
These IRS publications can also help taxpayers:
- Publication 3067, IRS Disaster Assistance – Federally Declared Disaster provides information to individuals and businesses affected by a federally declared disaster. It also covers the assistance available to disaster survivors.
- Publication 584, Casualty, Disaster and Theft Loss Workbook (Personal-Use Property) helps individual taxpayers figure their loss on personal-use property in the event of a disaster, casualty or theft.
- Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook helps businesses figure their loss on business and income-producing property in the event of a disaster, casualty or theft.
- Publication 547, Casualties, Disasters, and Thefts explains the tax treatment of casualties, thefts and losses on deposits.