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   Self-Employed Standard mileage and other information
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   Credits Standard Deduction Retirement Plans
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   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
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   Transcript of Tax Return
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   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
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 1. Home
 2. File
 3. Businesses and self-employed
 4. Small business and self-employed
 5. Disaster assistance and emergency relief for individuals and businesses


DISASTER ASSISTANCE AND EMERGENCY RELIEF FOR INDIVIDUALS AND BUSINESSES

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OVERVIEW

Before the IRS can authorize tax relief for disaster victims, the President must
sign a major disaster or emergency declaration. When a disaster occurs a
preliminary damage assessment is conducted by the Federal Emergency Management
Agency (FEMA) at the request of the governor of the affected State, FEMA will
issue a disaster declaration identifying the covered areas for relief.

The IRS will automatically provide administrative disaster tax relief and
special tax law provisions that grants additional time for individuals and
businesses to file returns, pay taxes, and perform certain other time-sensitive
acts to taxpayers affected by a federally declared disaster. Some circumstances
may apply.

The administrative disaster tax relief includes the postponement of filing and
payment deadlines for eligible taxpayers and is based on preliminary damage
assessments by FEMA. For current tax relief provisions search Tax relief in
disaster situations and visit Around the nation for IRS disaster relief news
releases specific to states affected by disasters.


WHO ARE AFFECTED TAXPAYERS?

Affected taxpayers are defined as:

 * Individuals whose principal residence is located in a covered disaster area
   and their spouse, if filing jointly.
 * Business entities or sole proprietors whose principal place of business is
   located in a covered disaster area.
 * Relief workers affiliated with government or philanthropic organizations
   assisting in a covered disaster area.
 * Taxpayers not located in a disaster area but whose records necessary to meet
   a deadline to perform certain acts are maintained or located in a covered
   disaster area.
 * Any individual visiting a covered disaster area who was killed or injured as
   a result of the disaster, or any other person determined by the IRS to be
   affected by a federally declared disaster.


TYPES OF DISASTER TAX RELIEF

The President can declare a major disaster for any natural event, including any
hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami,
earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought, or,
regardless of cause, fire, flood, or explosion, that he/she determines has
caused damage of such severity that it is beyond the combined capabilities of
state and local governments to respond.

There are two types of disaster declarations provided in the Robert T. Stafford
Act:

Emergency declarations and major disaster declarations. Both declaration types
authorize the President to provide supplemental federal disaster assistance.

 * Emergency declarations
   * Supplement state and local or Indian tribal government efforts in providing
     emergency services, such as the protection of lives, property, public
     health, and safety, or to lessen or avert the threat of a catastrophe in
     any part of the United States.

 * Major disaster declarations
   * Individual assistance declarations provide assistance to individuals and
     households.
   * Public assistance declarations provide assistance to state, tribal and
     local governments and certain private nonprofit organizations for emergency
     work and the repair or replacement of disaster-damaged facilities.

Amended declarations are designation requests from the governor, the governor’s
authorized representative, or tribal chief executive can request for additional
counties and programs to be added within 30 days of a disaster declaration. To
search for declared disasters and emergencies by state go to FEMA.gov.


DISASTER RELIEF RESOURCES FOR INDIVIDUALS AND BUSINESSES

Reconstructing your 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.

The IRS provides disaster loss workbooks for individuals (Publication 584,
Casualty, Disaster, and Theft Loss Workbook) and businesses (Publication 584-B,
Business Casualty, Disaster, and Theft Loss Workbook) that are designed to help
taxpayers compile a room-by-room list of their belongings or business equipment.
These publications are a great tool to help individuals and businesses recall
and prove the market value of items for insurance and casualty loss claims.

Taxpayers may deduct casualty and theft losses relating to their home, household
items, and vehicles on their federal income tax return if the loss is caused by
a federally declared disaster. To find out more about causality, disaster and
theft losses, and other general individual and business tax information, visit
the IRS Tax topics page.


DISASTER RELIEF ASSISTANCE AND RESOURCES

The primary focus of the IRS is to relieve the federal tax burden of taxpayers
who have been impacted by federally declared disasters. The IRS works with
various agencies to provide assistance and coordinate disaster relief. Each of
the following agencies provide valuable information for assisting taxpayers
impacted by disasters.

 * Visit the Federal Emergency Management Agency website
 * Visit the Federal Disaster Assistance website
 * Request IRS tax transcripts online
 * Get free tax help using your mobile device with the IRS2Go mobile phone app
 * To view tax products on your tablet or mobile device use the IRS eBooks app
 * Visit the Small Business Administration website for information on low
   interest disaster loans
 * For unresolved tax problems, call the Taxpayer Advocate Service (TAS) at
   877-777-4778
 * Call the IRS Disaster Hotline at 866-562-5227
 * Visit Preparing for disasters to find out how to prepare for disasters
 * Visit The Weather Channel and the National Oceanic and Atmospheric
   Administration websites for all your weather forecast needs
 * For helpful disaster and emergency information visit Ready.gov


FORMS, INSTRUCTIONS AND PUBLICATIONS

The IRS Forms, instructions and publications page provides resources for
disaster victims who need federal income tax forms, publications and charitable
organizations information. Just type “Disaster” in the search bar. Publication
3067 PDF is one of many disaster-related tax relief products that provides
information to help home and business owners prepare and recover in an event of
a disaster. It is available in multiple languages and is often provided at FEMA
Disaster Recovery Centers where disaster assistance information is distributed.


ADDITIONAL INFORMATION

The FAQs for disaster victims page provides guidance and answers to frequently
asked questions to those affected by disasters. If you were impacted by a
federally declared disaster and received a notice or letter from the IRS; visit
the Understanding your CP14 notice page for more information about available tax
relief for affected taxpayers.

The IRS also provides a variety of tax relief for those affected by the
Coronavirus. For the latest updates, check the Coronavirus tax relief page.


CONTACT YOUR LOCAL IRS OFFICE

You can get free telephone assistance and local solutions to tax problems at an
IRS Taxpayer Assistance Center near your area, just call for an in-person
appointment. Free tax assistance is also available at the Let us help you page.


DISASTER PLANNING VIDEO PRESENTATIONS

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

 * Disaster loss deductions
 * IRS disaster assistance
 * Planning for business continuity after a disaster
 * Reconstructing records after a disaster

Page Last Reviewed or Updated: 30-Jul-2024
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