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. (This guide was prepared by the IRS.)

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Overview

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.

Publication 2194, Disaster Resource Guide for Individuals and Businesses PDF
Publication 2194 is a resource guide designed to help individuals claim casualty losses on property that was damaged or destroyed by a natural disaster. This guide provides steps to take after a disaster so taxpayers can reconstruct their records and prove loss of personal use and business property. It also  provides answers to common disaster tax questions and a list of forms and publications that are available to assist you with disaster tax issue

For Businesses

Publication 2194, Disaster Resource Guide for Individuals and Businesses PDF

Publication 2194 is a resource guide designed to help businesses claim casualty losses on property that was damaged or destroyed by a natural disaster. This guide provides steps to take after a disaster so taxpayers can reconstruct their records and prove loss of personal-use and business property. It also provides answers to common disaster tax questions and a list of forms and publications that are available to assist you with disaster tax issues.

Disaster Planning Video Presentations:

• Disaster Loss Deductions
• IRS Disaster Assistance
• Planning for Business Continuity after a Disaster
• Reconstructing Records after a Disaster

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 Organizations PDF
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

DisasterAssistance.gov
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.

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

GovBenefits.gov
GovBenefits.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. GovBenefits.gov has a variety of national benefit and assistance programs geared toward disaster recovery

IRS Forms and Publications 

Publication 547, Casualties, Disasters and Thefts 

Publication 547 explains how to treat casualties, thefts, and losses on deposits. It discusses definitions, how to figure gain or loss, how to treat reimbursements, and how to report them.

Publication 547 (SP) (in Spanish) PDF

Form 1040-X PDF

Publication 584 PDF. (Also available in HTML.)

Publication 584-B PDF.  (Also available in HTML.)

Publication 584 (SP) 

Publication 976 PDF

Publication 2194 PDF

Publication 2194 (SP) (in Spanish) PDF

Publication 3067 (EN/SP) PDF

Publication 3067 (EN/CN) PDF

Publication 3067 (EN/DE) PDF

Publication 3067 (EN/KR) PDF

Publication 3067 (EN/RU) PDF

Publication 3067 (EN/VN) PDF

Publication 3833 PDF

Page Last Reviewed or Updated: December 12, 2020