Natural disasters can – and do – happen at any time. Whether it’s a hurricane,
fire, flood, earthquake or tornado, there are things people can do to prepare
in advance of a disaster.
Here are several links that can help taxpayers before and after a disaster:
Reconstructing records after a disaster; IRS provides tips to
help taxpayers
This fact sheet helps people who are facing the challenge of reconstructing
their financial records after a disaster. It covers how to properly document a
tax-deductible loss.
Tax relief in disaster situations
This page features links to disaster resources. They walk taxpayers through
information that will help them after a disaster. This page also links to local
news releases and frequently asked questions.
Around the nation
This page highlights news specific to local areas. This includes disaster
relief and tax provisions that affect certain states.
FAQs for disaster victims
Users will find links to several different pages of FAQs. Each set of FAQs is
about a specific topic to help people after a disaster.
Publication 2194, Disaster Resource Guide for Individuals
and Businesses
This resource guide provides information for individuals and businesses
affected by a disaster. It also covers the help available for disaster victims.
The guide can help taxpayers claim unreimbursed casualty losses on property
that was damaged or destroyed.
Publication 584, Casualty, Disaster, and Theft Loss
Workbook
This workbook helps individual taxpayers figure the loss on their property
because of a disaster, casualty or theft.
Publication 584-B, Business Casualty, Disaster, and Theft
Loss Workbook
This workbook helps businesses figure the loss on business property because of
a disaster, casualty or theft.Publication 547, Casualties, Disasters and Thefts
This publication explains the tax treatment of casualties, thefts and losses