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Disaster Assistance and Emergency Relief Program
To be eligible for this benefit program, your address must be in a federally-declared disaster area. You can deduct casualty losses in one of two ways:
- On your return in the year the disaster happened, or
- File an amended return to deduct the loss in the year prior to the disaster
You must use Form 4684 to report a gain or deductible loss.
When FEMA authorizes Individual Assistance, the IRS may postpone tax deadlines to give you extra time to file currently due federal returns and pay currently due federal taxes.
If you're a taxpayer with an IRS address of record in a federally-declared disaster area where FEMA has authorized Individual Assistance, your tax account will be automatically coded for the filing and payment relief.
If you're an affected taxpayer but your area wasn't declared, you must call the IRS at 1-866-562-5227 to self-identify for the disaster relief.
For more information about the program, please visit the Disaster Assistance and Emergency Relief for Individuals and Businesses page.
