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FAQ for Disaster Victims – Affected Taxpayer and Records Necessary to Meet a Deadline for Filing and Paying

Definition of an Affected Taxpayer

A taxpayer does not have to be located in a federally declared disaster area to be an “affected taxpayer.” Taxpayers are “affected” if records necessary to meet a filing or payment deadline postponed during the relief period are located in a covered disaster area.

An affected taxpayer can be:

  • An individual
  • Any business entity or sole proprietor
  • Any shareholder in an S Corporation

Q: Does disaster relief apply to me if my tax preparer is in a disaster area but I’m not?

Disaster relief applies to tax preparers who are unable to file returns or make payments on behalf of the client because of the disaster. Therefore, if you are a taxpayer outside of the disaster area, you may qualify for relief if:

  • your preparer is in the disaster area, and
  • the preparer is unable to file or pay on your behalf.

To get the postponement for filing or payment, you must:

  • Call the Disaster Assistance Hotline at 1-866-562-5227
  • Explain that your necessary records are located in a covered disaster area
  • Provide the FEMA Disaster Number of the county where your tax preparer is located

(10/11) Q: I own an interest in a partnership, or I am a shareholder in an S Corporation that is located in a federally declared disaster area. However, I do not live in the disaster area myself. I rely on information (Schedule K-1) from the partnership or S Corp to file my tax return. Do I qualify as an affected taxpayer for purposes of receiving filing and payment relief?

Yes. If the affected partnership or S Corp cannot provide you the records necessary to file your return then you’re also an affected taxpayer. Your filing and payment deadlines are postponed until the end of the postponement period just like the affected partnership or S Corp.

To get the postponement for filing or payment, you must:

  • Call the Disaster Assistance Hotline at 1-866-562-5227
  • Explain that your necessary records are located in a covered disaster area
  • Provide the FEMA Disaster Number of the county where the affected partnership or S Corp is located
  • See Treas. Reg. § 301.7508A-1 and Rev. Proc. 2007-56 for a list of taxpayer acts that may be postponed in response to a federally declared disaster

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