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Rev. date: 1/1/2011

Tax Relief Disaster Situations

Tax Topic 107
For taxpayers impacted by a disaster, the tax code may provide necessary relief. The 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 falls within the disaster period. In addition, affected individual and business taxpayers in a federally declared disaster area can more quickly obtain a refund 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, Publication 4492–A, Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornados, and Publication 4492–B, Information for Affected Taxpayers in the Midwestern Disaster Areas. You may also refer to Disaster Assistance and Emergency Relief for Individuals and Businesses on the web site, for a listing of covered disaster areas and tax relief provided in response to a federally declared disaster.