Disaster Assistance and Emergency Relief for Individuals and Businesses


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. Depending on the circumstances, the IRS may grant additional time to file returns and pay taxes. Both individuals and businesses in a federally declared disaster area can get a faster refund by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return.

The IRS also offers audio presentations on Planning for Disaster. These presentations discuss business continuity planning, insurance coverage, recordkeeping and other tips to stay in business after a major disaster.

Get the Latest Tax Relief Guidance in Disaster Situations

Recent special tax law provisions may help taxpayers recover financially from the impact of a major disaster in their location.

Tax Relief Help for the Coronavirus

IRS is providing a variety of tax relief for those affected by the Coronavirus. For the latest updates, check the Coronavirus Tax Relief page.

Preparing for Disasters

Are your home and/or business ready if a disaster strikes? Get information and suggestions or paperless recordkeeping, documenting assets and valuables.

Around the Nation

This section of our website provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states.

Tax Topic 515, Casualty, Disaster, and Theft Losses

Casualty losses can result from the destruction of or damage to your property from any sudden, unexpected, and unusual event such as a flood, hurricane, tornado, fire, earthquake or even volcanic eruption.

For Individuals

FAQs for Disaster Victims

This section provides guidance for those affected by disasters and answers to frequently asked questions.

Reconstructing Your Records

Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. After a disaster, taxpayers might need certain records to prove their loss. The more accurately the loss is estimated, the more loan and grant money there may be available.

Disaster Planning Video Presentations

For Tax Professionals

Disaster Relief Resource Center for Tax Professionals

Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have provided various resources to help the payroll and practitioner community to recover and get re-established in the event of a natural disaster.

For Charitable Organizations

Disaster Relief Resources for Charities and Contributors

After a disaster or in other emergency hardship situations, people may be interested in using a charitable organization to help victims. The IRS provides several resources to help them accomplish this goal.

Publication 3833, Disaster Relief, Providing Assistance Through Charitable OrganizationsPDF

This publication describes how members of the public can use charitable organizations to provide assistance to victims of disasters or other emergency hardship situations.

Talk With the IRS

Contact My Local Office

IRS Taxpayer Assistance Centers are your one-stop resource for in-person tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service

The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Other Government Agency Disaster Information


This is a one stop Web portal that consolidates information from 17 US Government Agencies where taxpayers can apply for Small Business Administration loans through online applications, receive referral information on forms of assistance that do not have online applications, or check the progress and status of their applications online.

Federal Emergency Management Agency (FEMA)

Federal disaster aid programs provided by the Federal Emergency Management Agency (FEMA) are available to citizens affected by major disasters.

Small Business Administration (SBA)

The U. S. Small Business Administration (SBA) is responsible for providing affordable, timely and accessible financial assistance to homeowners, renters and businesses of all sizes located in a declared disaster area. Financial assistance is available in the form of low-interest, long-term loans for losses that are not fully covered by insurance or other recoveries.


Learn how individuals and business can prepare for and respond to all kinds of disasters and emergencies.


Benefits.gov wants to let survivors and disaster relief workers know about the many disaster relief programs available. Perhaps you have suffered damage to a home or business, lost your job, or experienced crop damage due to a natural disaster. Benefits.gov has a variety of national benefit and assistance programs geared toward disaster recovery.

IRS Forms and Publications