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IRS help for disaster victims

Legal Information

Resources from the Internal Revenue Service for those who are victims of a natural disaster.

  • Disaster Assistance and Emergency Relief for Individuals and Businesses

    Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. Content Detail

    By:
    IRS
    Read this in:
    Spanish / Español
  • FAQ's for Disaster Victims - Small Business and Self-Employed

    Information for small business owners and self-employed individuals who are affected by natural disasters including calculating casualty loss, amended returns and filing of extensions. Content Detail

    By:
    IRS
  • IRS Publication 547 - Casualties, Disasters, and Thefts

    This publication explains the tax treatment of casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. A theft occurs when someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Content Detail

    By:
    IRS
  • Personal Property Losses

    Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Any reimbursement you receive will reduce the loss. If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Content Detail

    By:
    IRS