The federal tax laws allow the Internal Revenue Service (IRS) to grant relief to taxpayers who are victims of a
presidentially declared disaster.
This relief includes postponing tax deadlines to provide you with extra time to file and pay before you will be assessed any penalty,
additional amount, or addition to the tax, or abating your interest for periods for which you received an extension of time to file
tax returns and pay taxes because you were located in a Presidentially declared disaster area.
Generally, qualified disaster relief payments are not required to be reported in gross income.
Qualified disaster relief payments include payments received from any source to pay responsible and necessary
personal, family, living, or funeral expenses incurred as a result of a presidentially declared disaster.
The IRS may allow casualty losses that were suffered on home, personal property, and household goods
to be deducted on the income tax return if they are not covered by insurance.
Taxpayers may also file an amended return to receive an early tax refund.
More information, forms, and publications can be found on the IRS website.