8/31/2021
Natural disasters can and do happen at any time. Preparing in advance of a disaster can give you peace of mind after a disaster strikes and you begin the recovery process.
The IRS has information and resources to help you before and after a disaster:
Tax Relief in Disaster Situations You'll find information on the most recent tax relief provisions for those affected by disaster situations provided by the IRS in disaster situations based on FEMA's declarations of individual assistance sorted by year. It walks you through information to help you after a disaster and has links to local news releases and frequently asked questions.
Around the Nation This page provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states. It highlights disaster relief and tax provisions sorted by state.
FAQs for Disaster Victims This page contains information to help with common tax-related questions after a disaster. Content is sorted by topic so you can easily find what you need, including:
Publication 2194, Disaster Resource Guide for Individuals and Businesses This resource guide covers help available for individuals and businesses affected by disasters. It can can help you claim unreimbursed casualty losses on property that was damaged or destroyed.
Publication 584, Casualty, Disaster, and Theft Loss Workbook This workbook is designed to help you figure your loss on personal use property in the event of disaster, casualty, or theft with schedules to help you figure the loss to your main home, its contents, and your motor vehicles.
Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook This workbook can help you figure your loss on business and income-producing property with schedules to help figure the loss to office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment.
Publication 547, Casualties, Disasters, and Thefts This publication explains the tax treatment of casualties, thefts and losses.
IRS' Reconstructing Records After a Natural Disaster or Casualty Loss includes steps to take after a disaster to reconstruct records and prove loss of personal-use and business property.
FEMA's Disaster Information explains the formal disaster declaration process, disaster types, how FEMA gets involved, and provides other resources.
DisasterAssistance.gov provides information, support, services, and ways to apply for disaster assistance.