Topic No. 107, Tax Relief in Disaster Situations

For taxpayers impacted by a disaster, the tax code may provide some helpful relief. Federal law permits the IRS to grant taxpayers affected by a federally declared disaster additional time to perform certain time-sensitive acts, including filing returns and paying taxes when the original or extended due date of the return or payment falls within the disaster period. Refer to IRC § 7508A. In addition, affected individual and business taxpayers in a federally declared disaster area may obtain a tax refund faster by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return. For more information on how to calculate and claim a disaster loss, please refer to Publication 547, Casualties, Disasters, and TheftsForm 4684, Casualties and Thefts and Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property). You may also refer to Publication 3067, IRS Disaster Assistance – Federally Declared Disaster AreaPDF or see Disaster Assistance and Emergency Relief for Individuals and Businesses, for a listing of covered disaster areas and tax relief provided in response to a federally declared disaster.