Topic No. 107 Tax Relief in Disaster Situations

originated by IRS.gov

For taxpayers impacted by a disaster, the tax code may provide some helpful relief. Federal law permits the IRS to grant taxpayers affected by a federally declared disaster additional time to perform certain time-sensitive acts, including filing returns and paying taxes when the original or extended due date of the return or payment falls within the disaster period. In addition, affected individual and business taxpayers in a federally declared disaster area may obtain a tax refund faster by claiming losses related to the disaster on the tax return for the previous year, usually by filing an amended return. For more information on how to calculate and claim a disaster loss, please refer to Publication 547, Casualties, Disasters, and Thefts, Form 4684, Casualties and Thefts and Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property).