Personal casualty losses resulting from certain 2017 federally declared disasters, including Hurricane Harvey and Tropical Storm Harvey, may be claimed as a qualified disaster loss.
Hurricane Harvey Disaster Area
The Hurricane Harvey disaster area covers the area for which the President declared a major disaster before October 17, 2017, because of Hurricane Harvey. The Hurricane Harvey disaster area covers the entire state of Texas.
Tropical Storm Harvey in Louisiana is also covered under the definition of the Hurricane Harvey disaster area and covers the entire state of Louisiana.
Hurricane Harvey or Tropical Storm Harvey Covered Disaster Area
A portion of the Hurricane Harvey disaster area has been designated by the IRS as a covered disaster area. The Hurricane Harvey (or Tropical Storm Harvey) covered disaster area covers the following counties and parishes in Louisiana and Texas.
Louisiana. Acadia, Allen, Assumption, Beauregard, Calcasieu, Cameron, De Soto, Iberia, Jefferson Davis, Lafayette, Lafourche, Natchitoches, Plaquemines, Rapides, Red River, Sabine, St. Charles, St. Mary, Vermilion and Vernon.
Texas. Aransas, Austin, Bastrop, Bee, Bexar, Brazoria, Burleson, Caldwell, Calhoun, Chambers, Colorado, Comal, Dallas, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, Kleberg, Lavaca, Lee, Liberty, Madison, Matagorda, Milam, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Augustine, San Jacinto, San Patricio, Tarrant, Travis, Tyler, Victoria, Walker, Waller, Washington and Wharton.
Hurricane Harvey Disaster Zone
The term Hurricane Harvey disaster zone means that portion of the Hurricane Harvey disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of Hurricane Harvey.
The following counties are in the Hurricane Harvey disaster zone.
Texas. Aransas, Austin, Bastrop, Bee, Brazoria, Caldwell, Calhoun, Chambers, Colorado, DeWitt, Fayette, Fort Bend, Galveston, Goliad, Gonzales, Grimes, Hardin, Harris, Jackson, Jasper, Jefferson, Karnes, Kleberg, Lavaca, Lee, Liberty, Matagorda, Montgomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, San Jacinto, San Patricio, Tyler, Victoria, Walker, Waller and Wharton.
See Pub 976, Disaster Relief, that explains special tax law provisions for taxpayers affected by Hurricane Harvey and Tropical Storm Harvey.
Taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227.
- IR-2017-202, IRS Provides Safe Harbors to Help Taxpayers Suffering Property Losses, Including Losses from Hurricanes
- IR-2017-202SP, IRS provee refugio tributario a contribuyentes que sufrieron pérdidas de propiedad, para incluir pérdidas por huracanes
- IR-2017-183, For Tax Year 2016, E-File Closes on Nov. 18; After That, Disaster Victims, Others Need to File on Paper
- IR-2017-183SP, Para el año tributario 2016, e-File cierra el 18 de noviembre; víctimas de desastres y otros tendrán que presentar en papel luego de esa fecha
- LA-2017-03,Tax Relief for Victims of Tropical Storm Harvey in Louisiana.
- TX-2017-09,Tax Relief for Victims of Hurricane Harvey in Texas
- TX-2017-09SP, Ayuda tributaria para víctimas del huracán Harvey en Texas
- IR-2017-165, Low-Income Housing Units Nationwide May be Offered to Displaced Victims of Hurricanes Harvey, Irma and Other Recent Disasters
- IR-2017-165SP, Podrían ofrecerse viviendas módicas a víctimas desplazadas por los huracanes Harvey, Irma, y otros desastres recientes
- IR-2017-160, IRS Offers Help to Hurricane Victims: A Recap of Key Tax Relief Provisions Available Following Harvey, Irma and Maria
- IR-2017-160SP, IRS destaca alivio tributario disponible para víctimas de huracanes Harvey, Irma y María
- IR-2017-148, IRS Reminds Partnerships that Received Extensions: Returns Due Sept. 15 Tax Relief Available for those Affected by Hurricane Harvey; IRS Monitoring Hurricane Irma, Upcoming Deadline
- IR-2017-143, IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane Harvey
- IR-2017-142, Update: IRS Waives Diesel Fuel Penalty for All of Texas Due to Hurricane Harvey
- IR-2017-141, IRS Provides Penalty Relief for Partnerships that Filed Late Returns in 2017
- IR-2017-139, IRS Waives Diesel Fuel Penalty Due to Hurricane Harvey
- IR-2017-138, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Harvey
- IR-2017-138SP, Planes de retiro pueden hacer préstamos, distribuciones por dificultad a víctimas del huracán Harvey
- IR-2017-137, Beware of Fake Charity Scams Relating to Hurricane Harvey
- IR-2017-137SP, Cuidado con estafas de organizaciones benéficas falsas relacionadas con el huracán Harvey
- IR-2017-135, IRS Gives Tax Relief to Victims of Hurricane Harvey; Parts of Texas Now Eligible; Extension Filers Have Until Jan. 31 to File
- IR-2017-135SP, IRS otorga alivio tributario a víctimas del huracán Harvey; parte de Texas es elegible; aquellos que presentan con prórroga tienen hasta el 31 de enero
- SETT-2017-13, Tax-Exempt Organizations Affected by Hurricanes Harvey and Irma Granted Tax Relief
- SETT-2017-13SP, Organizaciones exentas de impuestos afectadas por los huracanes Harvey e Irma recibirán alivio tributario
- Revenue Procedure 2018-09, Provides a safe harbor method under which individuals may use one or more cost indexes to determine the amount of loss to their homes as a result of Hurricane and Tropical Storm Harvey, Hurricane Irma and Hurricane Maria (2017 Hurricanes). The cost indexes provide tables with cost per square foot for Texas, Louisiana, Florida, Georgia, South Carolina, Puerto Rico and the U.S. Virgin Islands (2017 Disaster Area).
- Revenue Procedure 2018-08, Provides safe harbor methods that individual taxpayers may use in determining the amount of their casualty and theft losses for their homes and personal belongings. Four of the safe harbor methods may be used for any qualifying casualty or theft loss, and three are specifically applicable only to losses occurring as a result of a Federally declared disaster.
- Notice 2017–58, Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes
Harvey, Irma, or Maria
- Notice 2017-49, Hurricane Harvey and Hurricane Irma Disaster Relief
- Announcement 2017-11, Relief for Victims of Hurricane Harvey
Disaster relief information for charitable organizations
- Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations
- Two-part mini-course on disaster relief
- Exempt Organizations Select Check
Tax Law Provisions for Disaster Areas — Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area.
- FS-2017-11 — Reconstructing Records After a Natural Disaster or Casualty Loss; IRS Provides Tips to Help Taxpayers
- Client Identification — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.
- Disaster Assistance and Emergency Relief — IRS information for individuals and businesses.
- Disaster Relief Resources for Tax Professionals — Resources and assistance to members of the impacted payroll and practitioner community.
For additional information provided by the federal government on disaster recovery, visit the Hurricane Harvey page on USA.gov. For the latest Federal Emergency Management Agency information on Hurricane Harvey please visit their dedicated page.