The tax law may help you recover financially from a disaster, especially if you are located in a presidentially declared major disaster area. Depending on the circumstances, the IRS may give you additional time to file your return and pay taxes. Also, individuals and businesses in a presidentially declared disaster area can get a faster refund by claiming losses related to the disaster on the previous year's tax return, usually by filing an amended return.
Tax Topic 515 — An overview of tax relief available in presidentially declared disaster areas.
FEMA list of federal disaster declarations
- Form 1040X, Amended U.S. Individual Income Tax Return. (PDF)
- Publication 547, Casualties, Disasters and Thefts. Information on how to figure and claim a disaster loss (PDF). Also available in HTML.
- Publication 584, Casualty, Disaster and Theft Loss Workbook (PDF). Also available in HTML.
- Publication 584B, Business Casualty, Disaster and Theft Loss Workbook (PDF). Also available in HTML.
- Publication 1600, Disaster Losses: Presidentially Declared Disaster Area (PDF).
- Publication 2194, Disaster Losses Kit for Individuals (PDF).
- Publication 3067, Disaster Assistance (PDF).
- Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations (PDF).