IRS.gov has information disaster victims 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: Links to resources that walk people through information that will help them after a disaster. It also links to local news releases and frequently asked questions.
* Frequently asked questions for disaster victims: Answers to questions that victims may have. Each page highlights a specific topic to help people after 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 victims.
* 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.