The Taxpayer Certainty and Disaster Tax Relief Act of 2019 included retroactive disaster tax relief for tax year 2018. This relief provides special rules and return procedures for claiming qualified disaster-related personal casualty losses for major disasters declared before February 19, 2020, by the President under section 401 of the Stafford Act and that occurred in 2018 and before December 21, 2019, and continued no later than January 19, 2020. The 2018 Publication 547 is not being revised at this time. Instead, see the 2019 Publication 547 and the 2018 Instructions for Form 4684 for more information. If the retroactive tax relief provided by the Taxpayer Certainty and Disaster Tax Relief Act of 2019 impacts your 2018 tax return, you can find more information about amending a tax return at IRS.gov/Form1040X.