What is a disaster?
The IRS can authorize tax relief for areas that are affected by major disasters. Generally, this is authorized to areas that are identified by FEMA to have at least one area that qualifies for their Individual Assistance Program.
If I'm affected by a disaster what can I do?
Taxpayers who have property that is lost or damaged as the result of a federally declared disaster could qualify to claim a casualty loss deduction. This deduction can be claimed on either the current or prior-year tax return and could result in a larger refund.
What if I have lost all of my tax documents?
Taxpayers may need a transcript to support a disaster claim. They can obtain free transcripts by going to Get Transcript where they can access their transcripts online or to request mail delivery. They can also call 800-908-9946 to request mail delivery or submit Form 4506-T, Request for Transcript of Tax Return.
If a taxpayer needs a copy of their tax return Form 4506, Request for Copy of Tax Return should be filed.
The IRS will waive fees and expedite a request for copies of a return to people who need them to apply for a disaster related benefit or to file an amended return to claim losses related to disasters. If the taxpayer files Form 4506-T or 4506, they should state on the form what disaster the request is related to as well as the state and the type of event. This information will help expedite the process.
What if my address has changed as the result of a disaster?
The IRS encourages affected taxpayers to review all federal disaster relief at DisasterAssistance.gov.
Tornados in Kentucky, Illinois, and Tennessee
Victims of tornadoes in parts of Kentucky, Illinois, and Tennessee will have until May 16, 2022, to file various individual and business tax returns and make tax payments to the IRS. For more information, please visit IRS.gov.
Severe Storms, Flooding, and Tornado's in Michigan
The IRS has announced that they will be extending the filing deadline for those affected by the severe storms, flooding, and tornado's that occurred on June 25, 2021. For more information, you can visit the IRS website.
The IRS is providing tax relief for victims of the California wildfires that began on July 14, 2021. Victims now have until November 15, 2021 to file individual and business tax returns and make tax payments. You can find more information from the IRS website.
Tropical Storm Fred
The IRS has announced that North Carolina victims of the Remnants of Tropical Storm Fred now have until December 15, 2021 to file individual and business tax returns and make tax payments. You can find more information from the IRS website.
Severe Storm and Flooding in Tennessee
The IRS has extended the filing of individual and business tax returns and tax payments for those who were affected by the severe storms and flooding that took place on August 21, 2021 to January 3, 2022. You can find more information from the IRS website.
The IRS is now providing tax relief for victims of Hurricane Ida. Victims of Ida now have extended filing deadlines to file various individual and business tax returns and make tax payments. You can find more information from the IRS website. For information including links to FEMA about Hurricane Ida please click here.
For state specific pages click on the state below:
For more information about disaster relief see the IRS links below: