The IRS provides tax relief after major disasters

In the event of a major disaster, the IRS may authorize disaster relief based on specific criteria established by the Federal Emergency Management Agency (FEMA).

Typically, the IRS will grant disaster tax relief to all areas identified in a major disaster declaration if FEMA has identified at least one area that qualifies for its Individual Assistance program.

Individuals affected by a disaster can find information on the tax relief available to them and other resources to aid in their recovery by visiting the “Tax Relief in Disaster Situations” section on IRS.gov.

The IRS offers several forms of tax relief to assist individuals after a major disaster.

Extension for Filing and Payment: Taxpayers whose address of record is in an area qualifying for IRS disaster tax relief will receive additional time from the IRS to file returns and pay taxes. The IRS’s disaster assistance page provides updates and links to resources.

Information is also available on the IRS X account (formerly Twitter). Taxpayers can also inquire by calling the agency’s disaster line at 866-532-5227.

Casualty Loss Tax Deduction: Individuals who have suffered the loss or damage of property due to a federally declared disaster may be eligible to claim a casualty loss deduction. This deduction can be claimed on their current or prior-year tax return, potentially resulting in a larger refund.

Disaster Loan or Grant: The Small Business Administration offers financial assistance to business owners, homeowners, and renters in federally declared disaster areas. To qualify, individuals must have filed all required tax returns.

What Taxpayers Need to Do

Taxpayers may need to access their tax records or notify the IRS if they have relocated.

Obtaining a Tax Transcript: Individuals in need of a tax transcript to support their disaster claims can access free transcripts using Get Transcript to obtain them immediately online or request mail delivery by calling 800-908-9946 or submitting Form 4506-T, Request for Transcript of Tax Return.

Requesting a Copy of Tax Return: Those requiring a copy of their tax return should file Form 4506, Request for Copy of Tax Return. The IRS waives the usual fees and expedites requests for copies of tax returns for individuals who need them to apply for disaster-related benefits or to file amended returns claiming disaster-related losses.

Notifying the IRS of Address Change: In the aftermath of a disaster, individuals may need to temporarily relocate. Those who have moved should notify the IRS of their new address by submitting Form 8822, Change of Address, or by calling the IRS Disaster Hotline at 866-562-5227.