Although hurricane season is underway, disasters can happen anywhere and anytime. IRS.gov has information disaster survivors may need, including information about disaster-related filing extensions and tax relief.

IRS.gov webpages
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:  Information on the most recent tax relief provisions for taxpayers affected by disasters.

• Frequently asked questions for disaster survivors: Answers to questions and links to resources for people affected by 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.

Publications
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 survivors.

• 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

• FEMA.gov