Disaster Assistance and Emergency Relief Program
Program Description
The Internal Revenue Service (IRS) provides tax counseling and assistance to taxpayers whose property has been damaged or lost in a Federally declared disaster area. The following are examples of the types of assistance available:- Assistance with filing claims for tax refunds
- Tax information and assistance
- Disaster kits containing tax forms and publications to help victims determine the amount of a casualty loss deduction for destroyed property
- Information on ways to reconstruct destroyed financial records
- Copies or transcripts of previously filed tax returns free of charge
General Program Requirements
Taxpayers have the option to deduct non-reimbursed casualty losses that occurred in a Federally declared disaster area in the year the disaster occurred or file an amended return and deduct the loss in the year immediately preceding the year the disaster occurred. Taxpayers must use Form 4684 to report a gain or deductible loss from a casualty.The IRS may postpone tax deadlines to provide extra time to file returns and pay taxes. Interest may decrease for the extensive period of time to file tax returns and pay taxes.
