Rebuilding after a natural disaster can be overwhelming. Important documents like financial information and tax records are often destroyed in a disaster, and reconstructing these records is important for applying to federal assistance and insurance reimbursement. IRS.gov has the information disaster victims need, including disaster-related filing extensions and information about tax relief.
Disaster tax relief information and resources on IRS.gov.
Tax relief is available for people living in areas declared disasters by the FEMA. To find out if an area qualifies for disaster tax relief, check IRS news from around the nation.
- If people live at an address in an area that qualifies for IRS disaster tax relief, they automatically get extra time from the IRS to file returns and pay taxes.
- If people have damaged or lost property due to a federally declared disaster, they may qualify to claim a casualty loss deduction and get a larger refund. They can claim this on their current or prior-year tax return.
- If people have lost their tax records, they can request a tax return transcript and a copy of their tax return from the IRS. People can get tax return transcripts online or request mail delivery with Get Transcript. Taxpayers can also file Form 4506-T, Request for Transcript of Tax Return. To speed up the process, people who file Forms 4506-T or 4506 should:
- Write on the form that the request is disaster related.
- Write the type of disaster and the state where it occurred.
People who relocate need to submit a change of address.
- After a disaster, people might need to relocate. Taxpayers should use their current address when filing their tax return. If they move after filing, they should update their address with the IRS by calling the IRS Disaster Hotline at 866-562-5227, or by filing Form 8822, Change of Address.
- The IRS also recommends that taxpayers notify the post office serving the old address.
Small Business Administration loans and grants.
The Small Business Administration offers disaster assistance to business owners, homeowners and renters in a federally declared disaster area. To qualify for an SBA loan or grant, people must have filed all required tax returns.
More information
- Frequently Asked Questions for Disaster Victims
- Disaster Assistance and Emergency Relief for Individuals and Businesses
These IRS.gov webpages have tax-related disaster relief information:
- IRS News from Around the Nation: News about disaster relief and tax provisions that affect certain states.
- Tax Relief in Disaster Situations: Links to resources that walk people through information that will help them after a disaster. It also links to local news releases and frequently asked questions.
- Frequently Asked Questions for Disaster Victims: Answers to questions that victims may have. Each page highlights a specific topic to help people after a disaster.
- Reconstructing Records After a Natural Disaster or Casualty Loss: Help for people who need to reconstruct their financial records after a disaster. This may be essential for properly documenting a tax-deductible loss, supporting various tax-related transactions or getting federal assistance or insurance reimbursement.
These IRS publications can also help taxpayers:
- Publication 3067, IRS Disaster Assistance – Federally Declared Disaster provides information to individuals and businesses affected by a federally declared disaster. It also covers the assistance available to disaster victims.
- Publication 584, Casualty, Disaster and Theft Loss Workbook helps individual taxpayers figure their loss on personal-use property in the event of a disaster, casualty or theft.
- Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook helps businesses figure their loss on business and income-producing property in the event of a disaster, casualty or theft.
- Publication 547, Casualties, Disasters and Thefts explains the tax treatment of casualties, thefts and losses on deposits.
More information:
DisasterAssistance.gov
Ready.gov