Welcome to the IRS Disaster Relief Resource Center for Tax Professionals.
Disasters can mean that many payroll and practitioner businesses and their clients suffer significant losses. Our goal is to provide resources and help to the affected payroll and practitioner community.
This resource center addresses common questions from tax professionals.
For news releases and other announcements on recent disasters, see Tax Relief in Disaster Situations. Disaster relief applies to tax preparers who are unable to file returns or make payments on behalf of the client because of the disaster. Taxpayers outside of the disaster area may qualify for relief if:
- their preparer is in the disaster area, and
- the preparer is unable to file or pay on their behalf.
Disaster Assistance Information
- FAQs for Disaster Victims
- Disaster Assistance Self-Study - Record Reconstruction
- Get Transcript - Copies or transcripts of filed and processed tax returns can help reconstruct tax records destroyed by natural disasters.
- Bulk Requests from Practitioners for Disaster Relief - Guidance on procedures for practitioners in affected areas who want to self-identify their clients for disaster relief.
- Disaster Assistance and Emergency Relief for Individuals and Businesses
- Publication 547, Casualties, Disasters and Thefts
- Publication 584, Casualty, Disaster, and Theft Loss Workbook
- Publication 584B, Business Casualty, Disaster, and Theft Loss Workbook
- Publication 2194, Disaster Resource Guide for Individuals and Businesses
- Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations
Disaster Relief Resources
- Around the Nation - provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states.
- Crop Insurance and Crop Disaster Payments - Agriculture Tax Tips - discusses crop insurance and disaster payments made because of a natural disaster.
- Disaster Assistance Self-Study and Resource Guide - information you will need to know to effectively carry out your duties as a disaster assistance representative.
- Federal Emergency Management Agency (FEMA) - leads the effort to prepare the nation for all hazards and effectively manage federal response and recovery efforts following any national incident.
- DisasterAssistance.gov- a website with resources from 17 government agencies. Disaster survivors can apply for disaster assistance and check the status of their applications