Disaster

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Beforethe IRS can authorize tax relief for disaster victims, the President must sign a major disaster or emergency declaration. When a disaster occurs a preliminary damage assessment is conducted by the Federal Emergency Management Agency (FEMA) at the request of the governor of the affected State, FEMA will issue a disaster declaration identifying the covered areas for relief.

The IRS will automatically provide administrative disaster tax relief and special tax law provisions that grants additional time for individuals and businesses to file returns, pay taxes, and perform certain other time-sensitive acts to taxpayers affected by a federally declared disaster. Some circumstances may apply.

The administrative disaster tax relief includes the postponement of filing and payment deadlines for eligible taxpayers and is based on preliminary damage assessments by FEMA. For current tax relief provisions search Tax relief in disaster situations and visit Around the nation for IRS disaster relief news releases specific to states affected by disasters.

The President can declare a major disaster for any natural event, including any hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought, or, regardless of cause, fire, flood, or explosion, that he/she determines has caused damage of such severity that it is beyond the combined capabilities of state and local governments to respond.

Reconstructing your records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. After a disaster, taxpayers might need certain records to prove their loss. The more accurately the loss is estimated, the more loan and grant money there may be available.

The IRS provides disaster loss workbooks for individuals (Publication 584, Casualty, Disaster, and Theft Loss Workbook) and businesses (Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook) that are designed to help taxpayers compile a room-by-room list of their belongings or business equipment. These publications are a great tool to help individuals and businesses recall and prove the market value of items for insurance and casualty loss claims.

Taxpayers may deduct casualty and theft losses relating to their home, household items, and vehicles on their federal income tax return if the loss is caused by a federally declared disaster. To find out more about causality, disaster and theft losses, and other general individual and business tax information, visit the IRS Tax topics page.

The primary focus of the IRS is to relieve the federal tax burden of taxpayers who have been impacted by federally declared disasters. The IRS works with various agencies to provide assistance and coordinate disaster relief. Each of the following agencies provide valuable information for assisting taxpayers impacted by disasters.

The FAQs for disaster victims page provides guidance and answers to frequently asked questions to those affected by disasters. If you were impacted by a federally declared disaster and received a notice or letter from the IRS; visit the Understanding your CP14 notice page for more information about available tax relief for affected taxpayers.

You can get free telephone assistance and local solutions to tax problems at an IRS Taxpayer Assistance Center near your area, just call for an in-person appointment. Free tax assistance is also available at the Let us help you page.

The IRS also offers audio presentations on planning for disasters. These presentations discuss business continuity planning, insurance coverage, recordkeeping, and other tips to stay in business after a major disaster.

FEMA Disaster Recovery Centers (DRCs) are accessible facilities and mobile offices you can visit to learn more about FEMA and other disaster assistance programs. You may also visit to ask questions about your case. DRCs are set up in convenient areas after a disaster to make them easier to find. The DRC Locator helps you find the hours, services, and locations of DRCs near you.

FEMA maintains a cadre of more than 4,000 reservists to deploy to disaster zones, in addition to thousands of surge capacity force members from other federal agencies who can be called to respond if needed.

Civil Rights for Disaster Survivors

As a disaster survivor, you have the right to fair treatment and equal access to FEMA relief and assistance. The Office of Civil Rights is here to support you by making sure civil rights laws are followed and equitable outcomes are achieved.

After an emergency, you may need to survive on your own for several days. Being prepared means having your own food, water and other supplies to last for several days. A disaster supplies kit is a collection of basic items your household may need in the event of an emergency.

Make sure your emergency kit is stocked with the items on the checklist below. Download a printable version to take with you to the store. Once you take a look at the basic items consider what unique needs your family might have, such as supplies for pets or seniors.

The Disaster Distress Helpline (DDH) is the first national hotline dedicated to providing year-round disaster crisis counseling. This toll-free, multilingual, crisis support service is available 24/7 to all residents in the U.S. and its territories who are experiencing emotional distress related to natural or human-caused disasters.

For Deaf and Hard of Hearing ASL Callers: To connect directly to an agent in American Sign Language, click the "ASL Now" button below or call 1-800-985-5990 from your videophone. ASL Support is available 24/7. FAQs for ASL NOW users.

There is no need to give any identifying information when you contact DDH. The counselor may ask you for some basic information at the end of the call, but these questions are optional and intended to help SAMHSA keep track of the types of calls it receives.

The helpline is open to anyone experiencing emotional distress related to disasters. This includes survivors of disasters; loved ones of victims; first responders; rescue, recovery, and relief workers; clergy; and parents and caregivers. You may call for yourself or on behalf of someone else.

Standard text and data message rates will apply when texting from mobile phones. International text and data rates may apply from within U.S. territories and free association nations. SAMHSA will not sell your phone numbers to other parties.

DDH callers can connect with counselors in over 100 languages via 3rd-party interpretation services. Indicate to the responding counselor your preferred language and they will connect you to a live interpreter (interpretation in less commonly spoken languages may require calling back at an appointed time). Get DDH information in 30 commonly spoken languages.

Call 211 for information about disaster-related evacuations, shelters, food and clothing distribution, volunteer opportunities, and other resources and referrals. Or visit the national 211 Call Center website to find the 211 information and referral center nearest you.

SAMHSA's mission is to lead public health and service delivery efforts that promote mental health, prevent substance misuse, and provide treatments and supports to foster recovery while ensuring equitable access and better outcomes.

Employer support services may also be available along with Disability Insurance (DI) and Paid Family Leave (PFL) benefits for eligible workers. For more information, visit Disaster-Related Services FAQs.

The UI program provides partial wage replacement benefits to workers who lose their jobs, or have their hours reduced, through no fault of their own. Learn more about the Unemployment Insurance program and eligibility requirements for collecting benefits.

Employers directly affected by a disaster may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit state payroll taxes without penalty or interest. A written request for extension must be received within two months from the original delinquent date of the payment or return.

A Presidential Disaster Declaration can make federal Disaster Unemployment Assistance (DUA) available for individuals effected by a disaster. DUA is a federal program that provides temporary unemployment assistance to individuals whose work or self-employment is interrupted due to a major natural disaster and who do not qualify for regular state-provided UI benefits, such as farmworkers, business owners and the self-employed.

In disaster situations, our EDD Workforce Services representatives will often be available along with our UI and Tax representatives in Local Assistance Centers that may be established by the State OES. They can provide a wide range of job search assistance and employer support services, as well as other general support, referrals, and resources.

Disability Insurance (DI) provides partial wage replacement benefits to eligible California workers who are unable to work due to a non-work-related illness, injury, or pregnancy. If you were injured by the disaster, you may be eligible for DI benefits.

To apply for DI benefits, submit a Claim for Disability Insurance (DI) Benefits (DE 2501) using SDI Online or by mail. If you need a paper version of the DE 2501, you can order the form through the Online Forms and Publications page or contact DI by phone.

Paid Family Leave (PFL) provides benefits to individuals who lose wages when they need to take time off work to care for a seriously ill child, parent, parent-in-law, grandparent, grandchild, sibling, spouse, or registered domestic partner. If you need to care for a family member injured in the disaster, you may be eligible for PFL benefits.

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