Topic no. 107, Tax relief in disaster situations

When the President declares a federal disaster, the IRS issues a disaster announcement. The announcement lists the state(s) and counties eligible for relief, the disaster dates, and the different types of tax relief granted to affected taxpayers.

Affected taxpayers

Affected taxpayers are those whose residence or place of business is located in the disaster area.

If you don't reside or have a business in the disaster area, you can still get relief if your tax records were located in the covered disaster area.

All disaster relief workers and individuals who were visiting the area during the disaster and were injured or killed due to the disaster are also entitled to relief.

Relief provided

The IRS will identify taxpayers located in disaster areas by ZIP code and applies filing and payment relief.

Affected taxpayers who are located outside the disaster area, must call the IRS toll free at 866-562-5227 to self-identify for disaster relief.

Additional tax relief granted by the IRS is found in the IRS disaster announcements located on the Tax relief in disaster situations page or disaster relief for your state found on the IRS news from around the nation page.

Detailed information can be found in Revenue Procedure 2018-58 PDF and Treasury Regulation 301.7508A-1.

Disaster-related casualty losses

Taxpayers can claim disaster losses on their federal tax return.

Taxpayers can claim personal property losses not covered by insurance or another type of reimbursement. See Publication 547, Casualties, Disasters and Thefts.

Taxpayers claiming a loss on their return must include the name of the disaster and the Federal Emergency Management Agency (FEMA) declaration number in bold letters at the top of the form (for example, 'Indiana, severe storms, straight-line winds and tornadoes FEMA-4704-DR').

Additional information

Page Last Reviewed or Updated: 20-Aug-2024